9911796707
TMI Blog2014 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... r by sending it through by registered post, proof of service/proof of delivery of the communication on the assessee is an integral component of facts relevant to an inference as to the date of communication. The ld. Commissioner (Appeals) has inferred, from the fact of the adjudication order having been sent by registered post that there was a delivery of the registered post to the assessee. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication order dated 31.3.2011 the appellant/assessee preferred an appeal to the Commissioner (Appeals), Central Excise, Jaipur-I. By the order impugned dated 25.2.2008 the appellate authority vide order dated 31.3.2011 rejected the appeal on the point of limitation. 3. The appellant herein who was the appellant before the Commissioner (Appeals) as well contended before the appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 along with the letter dated 23.3.2010, the appeal was preferred and the delay if any be condoned. 4. The appellate authority observed that the adjudication order dated 25.2.2008 was dispatched to the appellant through registered post on 20.5.2008 and that the adjudication order is deemed to have been served on the assessee. A judgement of the Madras High Court reported in 2000 (126) ELT 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (1) and (2) of Section 37(C) the conclusion is compelling that where Revenue seeks to serve an adjudication order by sending it through by registered post, proof of service/proof of delivery of the communication on the assessee is an integral component of facts relevant to an inference as to the date of communication. The ld. Commissioner (Appeals) has inferred, from the fact of the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any of the modes spelt out in Section 37(C) of Central Excise Act, was effected. If any, material as to such alternative mode of service is available or becomes available to the Commissioner (Appeals), no such information or material shall taken into consideration by the Commissioner (Appeals) in disposing of the appeal without furnishing a copy of the material to the assessee, in compliance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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