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TMI Blog2019 (11) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... rder through speed post - no record of delivery of the said order on the appellant, but as per the track event, it is shown that on 18.10.2014 - Principles of natural justice - HELD THAT:- No acknowledgement receipt has been produced by the Revenue in support of the service of the adjudication order. Moreover, during the impugned period, service through speed post was not proper service in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Mr. N.K. Sharma, Advocate Present for the Respondent: Mr. Tarun Kumar, Authorised Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the ld. Commissioner (Appeals) dismissed their appeal as barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not located at the site which has been mentioned as the postal address of the appellant. The same was evident from the adjudication proceedings. Moreover, the impugned order is also served by ld. Commissioner (Appeals) at the address mentioned as M/s Alfa Steels, 2k/42, B.P., N.I.T., Faridabad, whereas as per the appeal papers, the address was M/s Alfa Steels, 3H/64, N.I.T., Faridabad, which sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the impugned period, service through speed post was not proper service in terms of Section 37C of the Central Excise Act, 1944, therefore, I hold that the adjudication order was not served on the appellant. Hence, the appeal cannot be dismissed by the ld. Commissioner (Appeals) as time barred. 8. Further, I observed that the adjudication order is itself an exparte order. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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