2012 (6) TMI 304

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..... Dharmadhikari JUDGEMENT 1. Admit on the following substantial question of law. "Whether on the facts and in the circumstances of the case and in law, the CESTAT was justified in holding that the pre­conditions of Section 37C of the Central Excise Act, 1944 have been complied with and, therefore, the appeal filed by the appellant - assessee was barred by limitation ?" 2. In the present cas .....

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..... the appellant - assessee as time­barred on the ground that a copy of the order of the Commissioner of Central Excise (Appeals) dated 31st March 2008 was in fact dispatched on 1st April 2008 by speed post and, therefore, the assessee must have received the order of Commissioner of Central Excise (Appeals) in 2008 itself. Relying upon the judgment of the CESTAT in the case of Classic Marbles V/s .....

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..... er, shall be served, ­ (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorized agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or .....

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..... Revenue to serve a copy of the order of Commissioner of Central Excise (Appeals) by registered post with acknowledgment due to the assessee. Admittedly in the present case, a copy of the order has not been sent by registered post. In these circumstances, it could not be said that the requirement of Section 37C has been complied with. The CESTAT was wrong in relying upon the judgment of the P & H .....

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..... of the assessee that a copy of the order of Commissioner of Central Excise (Appeals) was received for the first time on 26th February 2010 would have to be accepted. Consequently, the decision of the CESTAT that the appeal filed by the assessee was time­barred cannot be sustained. 7. In the result, the appeal is allowed by answering the question in favour of the assessee and against the Reve .....

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