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TMI Blog2023 (9) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) construed that the authorised representative who received the order is authorised agent in terms of clause 3 of the authorization letter. From the reading of the said clause 3, it is found that the clause 3 is related to the acts prescribed in serial No. 1 and 2 and according to which the authority is not given to the authorised representative for receiving the order. Moreover, as per Section 37C, the order can be served only either to the person for whom it is intended or his authorised agent. The authorised legal representative cannot be equated with an authorised agent of the assessee. For this reason also service of the order to authorised representative i.e. Chartered Accountant dealing with the matter before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication of the order. Being aggrieved by the impugned order-in-appeal the appellant filed the present appeal. 2. Shri Jigar Shah, learned Counsel appearing on behalf of the appellant submits that though the order was served to authorised representative however, the authorised representative is not an authorised agent of the appellant therefore the service of the order to the authorised representative is not in consonance with Section 37C of Central Excise Act, 1944. He further submits that the authorised representative was appointed for a limited purpose to deal with legal matter of the case and not authorised to receive the order passed by the Adjudicating Authority. He submits that order was never served upon the appellant until 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served, - (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due [or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to the person for whom it is intended or his authorised 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, ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove authorization given to M/s. Kamleshkumar Associates, Chartered Accountant, we find that authority is given for specific acts as prescribed under serial No. 1 to 3. On going through these acts prescribed therein, we find that there is no specific act of receiving the adjudication order in the authorization. The learned Commissioner (Appeals) construed that the authorised representative who received the order is authorised agent in terms of clause 3 of the authorization letter. From the reading of the said clause 3, we find that the clause 3 is related to the acts prescribed in serial No. 1 and 2 and according to which the authority is not given to the authorised representative for receiving the order. Moreover, as per Section 37C, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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