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2014 (9) TMI 840 - AT - Central ExciseMaintainability of appeal before commissioner (appeal) - period of limitation - date of service tax order in original dispatched by registered post without acknowledgement due - Held that:- Dispatch of the Order-in-Original dated 31-8-2001 passed by the Assistant Commissioner was by registered post and not by registered post with acknowledgement due, which is the requirement of Section 37C. Therefore, sending of the order by registered post without acknowledgement due cannot be said to be the proper service of the order as per the requirement of law. As regards the Revenue’s plea that another copy of the order had been served on the respondent as it evident from the initials of the respondent’s employee on the covering letter dated 10-12-2002 of the department, forwarding the order, the plea of the respondent is that no order was enclosed with this letter. We agree with the findings of the Commissioner (Appeals) that from this letter, there is no indication that the person who had received this letter had also received the Order-in-Original dated 31-8-2008. In view of this, we agree with the Commissioner (Appeals)’s findings that the appeal had been filed well within time and is not time-barred. - Commissioner (Appeals) has not gone into the merits of the case and has simply observed that he agrees with the findings of his predecessor in the Order-in-Appeal dated 29-8-2003 - Matter remanded back decision on merit.
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