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TMI Blog2024 (12) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... order by registered post and if it is not possible to be delivered thereafter the order should be affixed to some conspicuous part of the factory, warehouse or other place of business or usual place of residence of the person for whom such decision, order is intended and in case the order cannot be served in the manner prescribed under 37C(1) (a) and (b) then only the order should be affixed on the notice board of the office of the department. Therefore, it is found that instead of affixing a copy on the notice board, and since the order was returned which was sent by post, the department was supposed to affix copy of the order at the factory, which was not complied by the department. Therefore, the affixing tge order copy on the notice boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s closed and consequently, order was pasted on the notice board of the office of the Assistant Commissioner. He submits that this is not a proper service of the order, as the provision of Section 37C of Central Excise Act, 1944 has not been followed sequentially. It is his submission that at the first time, the order should be sent by registered post and if it cannot be delivered than the same needs to be affixed on the factory, which was not complied with by the department and straight away the service as mentioned in Section 37C(1) (c) was followed and order was affixed on the notice board of the office of the Assistant Commissioner. Therefore, non-following the manner of service as prescribed under 37C (1) (b), the order cannot be said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his observation, we find that the contention of the learned Commissioner (Appeals) is that the department has served the Order-in-Original following the provision of Section 37C, which reads as under:- Section 37C. Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made there under, shall be served, - a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment 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 wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd of the office of the department. Therefore, it is found that instead of affixing a copy on the notice board, and since the order was returned which was sent by post, the department was supposed to affix copy of the order at the factory, which was not complied by the department. Therefore, the affixing tge order copy on the notice board is not the proper service of the order. In this fact only when the appellant have received the order copy on 27.03.2015 it is that which is correct date of communication of the order to the appellant, and if this be so, the appeal was filed well within the stipulated time period of two months. Hence, there is no delay. However, since the commissioner (Appeals) has decided the appeal only on the time bar, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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