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2019 (8) TMI 1176 - GAUHATI HIGH COURTService of order - non-receipt of copy of the Order-in-Original - stand of the department is that the said Order-in-Original was served personally on the appellant on 16.07.2010 and the same was duly acknowledged by him - time limitation. HELD THAT:- It appears the Superintendent (Adjudication) had sent a letter C.No.V(15)21/ADJ/HQRS/GHY/09/3564 dated 15.07.2010 to the Superintendent (Anti-Evasion), Gp.-1, Central Excise & Service Tax, Hqrs. Office, Guwahati, requesting him to cause personal delivery of the aforementioned Order-in-Original dated 14.07.2010 with acknowledgement and to send the receipt of acknowledgement to the office - It is to be noticed that the letter number appearing at page-47 with the signature of the Additional Commissioner is the same letter dated 15.07.2010 issued by the Superintendent (Adjudication). Having regard to the endorsement of Additional Commissioner, the author of the Order-in-Original, that the order is being sent by registered post with A/D, it is not understood under what authority the Superintendent (Adjudication) altered the mode of service and sought to effect service of the order through a special messenger. When a particular mode for service is prescribed by the author of the Order-in-Original, we are of the considered opinion that such mode has to be complied with and no other mode is permissible, though a number of modes, otherwise, is provided in Section 37-C of the Central Excise Act, 1944. The computation of period of limitation will begin from 01.09.2017, the date on which, the appellant undisputedly was furnished with a certified copy of the Order-in-Original. So computed, the appeal filed before the Commissioner (Appeals) on 10.10.2017 is within the prescribed period of limitation - the orders passed by the Commissioner (Appeals) and CESTAT cannot be sustained in law - Appeal allowed - decided in favor of appellant.
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