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2019 (7) TMI 899 - AT - Central ExciseMaintainability of appeal - service of order - Period of limitation for filing an appeal - Section 37C of the Central Excise Act, 1944 - HELD THAT:- A plain reading of the provisions of Section 37 C makes it clear that it is mandatory for any decision or order to be served by sending it by registered post with acknowledgement due. The requirement of acknowledgement is there to ensure that the notice or decision or an order which has been sent to the assessee or any party has been received by them. In this case, we find that though the Order-in-Original has been dispatched by registered post on 26.07.2016, but the Department has not been able to produce any evidence to show that the registered post which was sent on 26.07.2016 was actually delivered to the appellant - It is also matter of fact that the appellant came to know of such Order-in-Original only when the recovery proceedings were started against it and immediately it made an effort to get the copy of the Order-in-Original dated 26.07.2016 and thereafter the appeal had been filed in time before Commissioner (Appeals). We do not agree with the findings of the ld. Commissioner (Appeals) that the date of the service of the order as per the law is the date of sending of the same by registered post - The requirement of the “acknowledgement due” ensures that the decision or order which has been sent to any assessee has actually been served on him. Therefore, the Order-in-Appeal dated 30th November, 2017 deserves to be set aside and it has to be held that the Appeal was filed within time. The appeal of the appellant before the Commissioner (Appeals) should be restored to its original number and same should be heard and decided on merits - appeal allowed by way of remand.
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