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TMI Blog2013 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ave already answered in favour of the appellant is whether speed post would serve the purpose of registered post with acknowledgment due. This question has no parallel with the question concerned in the income tax case. Remand this case to the Commissioner (Appeals) with a request to consider the assessee's appeal filed against the order-in-original to have been filed within time and then to proceed to dispose it of on merits in accordance with law and the principles of natural justice. Appeal allowed and remands back to decide the case on basis of merits. In favour of assessee - ST/1205 OF 2010 - FINAL ORDER NO. 603 OF 2012 - Dated:- 21-8-2012 - P. G. CHACKO AND M. VEERAIYAN, JJ. B. Venugopal for the Appellant. M.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order-in-original in 2008. It is submitted that, in the wake of a demand notice, the appellant on their own accord, collected a copy of the order-in-original from the Superintendent of Central Excise on 6/1/2010 and subsequently, filed the appeal with the Commissioner (Appeals). Learned counsel refers to the provisions of section 37C of the Central Excise Act and submits that the original authority ought to have sent a copy of its order by registered post with acknowledgment due. But, however, chose to issue the order by speed post and that too, without A.D. card. It is argued that the dispatch was in accordance with relevant provisions and, therefore, the appellant cannot be faulted for any delay of their appeal before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration to the submissions. It is not in dispute that order-in-original was sent to the assessee by speed post whereas the legal requirement was to send it by registered post with acknowledgment due. The purpose of this kind of dispatch by registered post with acknowledgment due under Section 37C ibid is to ensure delivery of the postal article to the addressee and to enable him to acknowledgment its receipt. This purpose cannot be served by a mere speed post without acknowledgment due required under the above provision of law. Thus, we have found substance in the submissions of the learned counsel that dispatch of the order-in-original to the appellant was not in accordance with Section 37C ibid. If that be the case, it is not open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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