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TMI Blog2015 (10) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 37C of the Central Excise Act, 1944. Therefore I hold that communication to the appellant for cancellation of registration certificate dated 30-4-2010 as defective. - In these circumstances, I hold that appellant has filed appeal before ld. Commissioner (A) within time. Therefore impugned order is set aside. - Matter remanded back - Decided in favour of assessee. - E/962/2011-EX(SM) - Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-2010. The ld. Commissioner (A) dismissed their appeal as time-barred. 2. Against the said order appellant is before me. 3. It is the contention of the ld. Counsel that they have applied for registration on 12-3-2010 as they have generated their password and ID on the said date. He further submits that although email was sent to them on 30-4-2010 for cancellation of registration certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst that order within two months and period can be extended by another 30 days by ld. Commissioner (A). Admittedly the appeal has been filed beyond the prescribed time limit. Therefore the ld. Commissioner (A) has rightly rejected their appeal holding as time-barred. 6. Heard the parties. Considered the submissions. 7. Section 37C of the Central Excise Act, 1944 deals with the method of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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