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2017 (9) TMI 208 - CESTAT MUMBAIService of order - Section 37C of the Central Excise Act, 1944 - Appellant's serious grievance is that the order alleged to have been served on the appellant was not delivered to it which has caused delay in filing appeal before the learned Commissioner (Appeals) - Held that: - Record reveals that the date on which the appeal came to the Commissioner (Appeals) has not been recorded by him. In absence of the date on which appeal was filed, computation of period of limitation is not possible - Law is specific that an order can be issued by Registered Post with acknowledgement due to the person or to its authorized person. Ld. Commissioner (Appeals) has verified the status of the Registered Post sent by the adjudicating authority and found that the same was served on 04.01.2008 as per the letter dated 23.06.2008 of Sr. Superintendent of Post Offices. We find difficulty as to ascertain whether the envelope containing order carried the address properly. That needs verification - the learned Commissioner (Appeals) shall consider the date of filing of the appeal for computing the limitation - appeal allowed by way of remand.
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