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2014 (7) TMI 437 - CESTAT BANGALOREMaintainability of appeal before commissioner (appeals) - effective date of delivery or order - Order sent through speed post - whether delivery of the order or dispatch by speed post can be considered as in accordance with provisions of Section 37C of Central Excise Act 1944 or not - Held that:- dispatch of the order-in-original to the appellant was not in accordance with Section 37C ibid. If that be the case, it is not open to the department to claim to have served the order-in-original on the appellant in accordance with law. The next question was whether the service by tender can be applied when the department has produced proof of delivery by whatever mode the decision has been served. - Held that:- The observations of the High Court in the case of Union of India Vs. Kanti Tarafdar [1995 (9) TMI 75 - HIGH COURT AT CALCUTTA] are very clear and therefore the delivery by speed post where the proof is available also cannot be brought under the mode of dispatch of tender. Under these circumstances, in my opinion, Commissioner’s order that date of delivery has to be taken as the date of which speed post was delivered and dispatched by registered post or speed post does not make any difference is not correct. - matter remanded back to consider COD, stay application and appeal in accordance with law. - Decided in favour of assessee.
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