2016 (3) TMI 526

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..... opies of the primary adjudication orders, the requirement of pre-deposit is waived off the appeals are allowed. - Stay granted
G Raghuram, President And R. K. Singh, Member (T) For the Appellants : Mr A K Batra, CA & Mr Varun Gaba, Advs For the Respondent : Mr Amresh Jain, DR ORDER Per R K Singh Stay applications along with appeals are filed against Orders-in-Appeal, which rejected the appellants' appeals against the primary adjudication orders on the ground that the appeals were filed after the prescribed period and therefore were barred by time. 2. The appellants have contended that the primary adjudication orders claimed have to be sent by speed post were not received by them and when they received copies thereof, they filed .....

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..... zapur Electrical Industries Ltd. Vs. CCE, Allahabad [ 2014 (300) ELT 496 (All.)] Ld. Departmental Representative also stated that the order of Orissa High Court in the case of Jay Balaji Jyoti Steels Ltd. Vs. CESTAT, Kolkatta (supra) has been affirmed by the Supreme Court as reported at 2015 (40) STR J133 (SC). 4. We have considered the contentions of both sides. During the relevant period Section 37C(1) (a) ibid read as under:- "37C. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) By tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the pe .....

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..... lkatta (supra) also held that speed post is also to be treated as registered post and that amendment to Section 35C(1)(a) ibid to include speed post was clarificatory in nature and would date back when the original provision was introduced. While both these judgments do state that speed post is to be treated as registered post, they clearly fall short of stating that a speed post is to be treated as RPAD. As during the relevant period, the primary adjudicating orders were required to be sent by RPAD, sending them by speed post would not fulfil the requirement of the said section. The amended provision of Section 37C(1)(a) ibid effective from 10.05.2013 allows sending of the orders by "speed post with proof of delivery". It is adm .....

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