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TMI Blog2024 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order at Para 4.1.1. Subsequently, a copy of the order was sent through GSTIN registered email on 27.10.2023. However, on request of the Appellant, a photocopy of the impugned order was sent on 05.02.2024. Thus, find that the Tribunal in the case of Ratan Coal Traders V[ 2015 (10) TMI 1803 - CESTAT NEW DELHI] held that the provision of Section 37C of Central Excise Act, 1944 have to be followed in letter and spirit and accordingly allowed the appeal by way of remand to the learned Commissioner (Appeals) to consider the appeal on merits. We find it appropriate to set aside the impugned order and remand the matter to the learned Commissioner (Appeals) to decide the appeal on merits without further going into the aspect of limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 20.03.2024 i.e. well within the statutory period of filing of the appeal before the First Appellate Authority. However, the learned Commissioner (Appeals) observed that the claim of the Appellant to have received the Order-In-Original on 05.02.2024 is factually incorrect as the Order-In-Original dated 24.02.2023 was served on 27.10.2023 on their GSTIN registered email [email protected]. Considering the date of service as 27.10.2023, the Appeal filed on 20.03.2024 was rendered to have been filed beyond the prescribed time limit and also beyond the condonable period. Accordingly, he dismissed the appeal before him as barred by limitation of time. Hence, the present appeal before the Tribunal. 5. The learned Chartered Accountant appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rier 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, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice-board of the officer or authority who or which passed such decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peed post with proof of delivery or by courier approved by the Central Board of Central Excise and Customs constituted under the Central Board of Revenue Act 1963 to the person for whom it is intended or is authorized agent. In the present case it is admitted fact from the report of Jurisdictional Assistant Commissioner dated 22.07.2014 that the order was neither tendered personally to the appellant nor send by registered post or by speed post to the appellant. However, the same was pasted/affixed on the gate of the appellant factory. As per the Clause (b) of Section 37 C(1) it is clear that only if the order cannot be served in the manner provided in clause (a )then only the order should be affixed to some conspicuous part of factory or wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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