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TMI Blog2019 (5) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... d in making proper arrangement for receipt of their mail/dak. However, as the factory was lying closed, the notice was actually delivered to the management of the appellant only on 25 November, 2017 when the security guard delivered to the notice to the proper person, that can only considered as the effective date of service. The purpose of the notice is to put the requisite person on notice or alert so that he can take proper steps. Thus, the earlier date i.e. 12 September, 2017 was not the proper service on the security guard. The impugned order is set aside and appeal allowed by way of remand with direction to the learned Commissioner (Appeals) to decide the appeal on merit. - Excise Appeal No. 52411 of 2018-SM - FINAL ORDER NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 6,725/- which was also paid by challan dated 18 June, 2015. Subsequently, show cause notice dated 26 May, 2016 was issued invoking the extended period of limitation for demand of interest and penalty. The show cause notice was adjudicated ex-parte by order-in-original dated 30 August, 2017. As the factory of the appellant was closed, the order was served on the security guard on 12 September, 2017. Subsequently, the appellant received the impugned order in the city office on 25 November, 2017. 4. When the appeal was filed before the learned Commissioner (Appeals), the same has been dismissed on limitation, taking the date of service of order-in-original as 12 September, 2017, and accordingly the learned Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d post or approved courier to the person to whom it is intended or his authorised agent, if any. Under the facts and circumstances, it appears that the appellant also has neglected in making proper arrangement for receipt of their mail/dak. However, as the factory was lying closed, the notice was actually delivered to the management of the appellant only on 25 November, 2017 when the security guard delivered to the notice to the proper person, that can only considered as the effective date of service. The purpose of the notice is to put the requisite person on notice or alert so that he can take proper steps. Thus, I hold that the earlier date i.e. 12 September, 2017 was not the proper service on the security guard. Accordingly, I set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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