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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (11) TMI AT This

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2023 (11) TMI 412 - AT - Central Excise


Issues involved:
The issue in this case revolves around the service of the Order-In-Original in accordance with Section 37 C(1) of the Central Excise Act, 1944, and the subsequent time bar contention leading to the rejection of the appeal by the Commissioner (Appeals).

Service of Order-In-Original:
The appeal challenges the rejection based on time bar, as the Order-In-Original was allegedly served by affixing it on the factory gate instead of following the prescribed methods of tendering, registered post, or speed post as per Section 37 C(1) of the Central Excise Act, 1944. The appellant argues that the order was received through their bank, and the appeal was filed within the stipulated 60 days, thus not exceeding the time limit for filing an appeal before the Commissioner (Appeals). The Tribunal found that the revenue failed to comply with the mandatory provision of sending the order through registered post or speed post before resorting to affixing it on the factory gate. Therefore, the service of the order by affixing it on the factory gate was deemed illegal, and the date of receipt of the order from the bank was considered as the communication of the order to the appellant. Consequently, the appeal was not time-barred, and the impugned order was set aside.

Decision and Remand:
The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a decision on merit without considering the aspect of limitation. It was emphasized that the appellant should be given an opportunity of hearing before the appellate order on merit is passed, ensuring compliance with the principles of natural justice. The decision was pronounced in the open court on 06.11.2023.

 

 

 

 

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