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2019 (5) TMI 1243 - AT - Central ExciseService/communication of Order - relevant date - dismissal of appeal on limitation - whether the date of communication of the order-in-original has to be taken as 12 September, 2017, when the order was served on the security guard, as the factory was lying closed? - HELD THAT:- Section 37C provides that all notices shall be served by tendering or sending it by registered post with acknowledgement due or by speed post or approved courier to the person to whom it is intended or his authorised agent, if any. In the present case, it appears that the appellant also has neglected in making proper arrangement for receipt of their mail/dak. However, as the factory was lying closed, the notice was actually delivered to the management of the appellant only on 25 November, 2017 when the security guard delivered to the notice to the proper person, that can only considered as the effective date of service. The purpose of the notice is to put the requisite person on notice or alert so that he can take proper steps. Thus, the earlier date i.e. 12 September, 2017 was not the proper service on the security guard. The impugned order is set aside and appeal allowed by way of remand with direction to the learned Commissioner (Appeals) to decide the appeal on merit.
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