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2022 (5) TMI 708 - AT - Central ExciseTime Limitation - intermediate goods - chemical solution known in the trade parlance as ‘season' - short shelf life - weak/non marketable - period October, 2014 to March, 2015 - Service of SCN - HELD THAT:- There is a definite error in the file number as mentioned in the copy of the dispatch register (reproduced in the order in appeal in the para 8 of the order). It is also found that the Department is making a vague claim of service of the order-in-original, as no proper receipt of service is produced before the Commissioner (Appeals) and the Department have not given name and designation of the officer of the company on whom the said order has been served. It is legally required to be served on the authorised representative of the company, normally the authorised representative for making compliance under the excise law and Rules thereunder. As it is the successive show cause notice, and appellant was already in appeal with respect to the same dispute for the previous period, there is no reason for the appellant to sit tight and not take any steps to file their appeal upon service of the impugned order-in-original - finding of the Commissioner (Appeal) is erroneous and hit by the provisions of section 37 C of the Act. The appeal is allowed by way of remand to the Commissioner (Appeals), with direction for hearing the appellant, and decide the appeal on merits.
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