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2019 (9) TMI 422 - HC - Central ExciseCondonation of delay in filing appeal - Service of order - proper mode of communication - appeal dismissed on the ground of time limitation - whether the Tribunal was justified in declining to condone the delay when the Excise and Customs Department had failed to establish that the Appellate order dated 08/02/2012 was tendered to the Appellant by registered post as mandated under Section 37(1)(a) of the Act of 1944? HELD THAT:- The stipulation “or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963” which appears in Sub-clause (a) was inserted by Act No.17 of 2013, Section 100(i) w.e.f. 10/05/2013. Thus, before said amendment/insertion, imperative it was for the department to have sent/tendered the decision dated 06/02/2012 by registered post with acknowledgment due - Various correspondence on record entered into between the Appellant with the Postal Department and also the findings arrived at by the Tribunal reveals that the order dated 06/02/2012 was tendered through speed post which apparently was not the mode of service prior to 10/05/2013. The Tribunal ought to have considered the fact that the copy of final order was delivered vide letter No.ST/R-I/GWL/DAR-129/2006-07/171, dated 17/02/2014 and not on 24/02/2012. The Tribunal having glossed over the same, the impugned order cannot be given the stamp of approval. The matter is relegated to the Tribunal for its decision on merit - Substantial questions of law is answered in favour of the Assessee and against the Revenue.
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