2017 (9) TMI 208

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..... n order can be issued by Registered Post with acknowledgement due to the person or to its authorized person. Ld. Commissioner (Appeals) has verified the status of the Registered Post sent by the adjudicating authority and found that the same was served on 04.01.2008 as per the letter dated 23.06.2008 of Sr. Superintendent of Post Offices. We find difficulty as to ascertain whether the envelope containing order carried the address properly. That needs verification - the learned Commissioner (Appeals) shall consider the date of filing of the appeal for computing the limitation - appeal allowed by way of remand.
Shri D.N. Panda, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Prasad Paranjape, Advocate for appellant Shri S.V .....

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..... ce 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 with acknowledgement 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 other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) If the decision, order, summons or notice cannot b .....

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..... the decision of Hon'ble High Court of Delhi in the case of Neha Cosmetics 2007 (208) ELT 494 (Del.) has already held that when an order is issued by Registered Post that complies with the provision to Rule 37C of the Central Excise Act, 1944. 4.4 We find difficulty as to ascertain whether the envelope containing order carried the address properly. That needs verification. If learned authority is satisfied with the manner of issue of orders by Registered Post has been complied and addressing that to the intended person, appellant s grievance comes to an end. 4.5 It is made specifically clear that the learned Commissioner (Appeals) shall consider the date of filing of the appeal for computing the limitation. If he is satisfied on the limit .....

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