2010 (3) TMI 647 - AT - Central Excise

Mode of dispatch of order Order-in-original sent by courier not prescribed under law Public authorities cannot act beyond the modality prescribed by law - 37C has made provision for service of decision, order, summons or notices issued by the Department by registered post with acknowledgement due.

Summary

Issues: Service of order-in-original by courier and compliance with Section 37C of the Central Excise Act, 1944

The judgment by the Appellate Tribunal CESTAT, New Delhi, involved a dispute regarding the service of an order-in-original by courier and the compliance with Section 37C of the Central Excise Act, 1944. The appellant argued that the order-in-original sent by courier did not comply with the law as there was no prescribed modality for dispatch by courier. The tribunal noted that Section 37C mandates service by registered post with acknowledgment due, and deviation from this procedure could render the service invalid. The tribunal emphasized that public authorities must adhere to the prescribed legal procedures and cannot act beyond the scope of the law. The tribunal directed the Commissioner (Appeals) to reconsider the case, highlighting the breach of law in approving courier service for delivering the order-in-original. The matter was remanded for further proceedings in accordance with the law.

The tribunal analyzed the arguments presented by both sides, emphasizing the importance of following the statutory provisions for service of documents. It was noted that the absence of a specific provision for courier service in the law meant that the order-in-original could be considered as not served on the appellant. The tribunal highlighted that Section 37C specifically outlines the modality for service of decisions, orders, summons, or notices, and any deviation from this prescribed method could be deemed as a breach of law. The tribunal underscored that the Commissioner should have considered the legal implications of approving courier service for delivering the order-in-original and directed a reevaluation of the case to ensure justice and adherence to legal procedures.

In conclusion, the judgment focused on the necessity of complying with the statutory provisions, particularly Section 37C of the Central Excise Act, 1944, for the service of documents. The tribunal emphasized that public authorities must act within the confines of the law and cannot exceed the prescribed modalities for service. The decision to remand the matter for further consideration by the Commissioner (Appeals) was made to address the breach of law in approving courier service for delivering the order-in-original, ensuring that justice and legal procedures are upheld in the case.