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2019 (11) TMI 1040 - CESTAT CHANDIGARHService of adjudication order - Time Limitation - the adjudication order was passed by the adjudicating authority on 12.02.2014 and as per the records of the order of the ld. Commissioner (Appeals), the same was sent to the appellant on 17.10.2014 almost more than 8 months of passing the order through speed post - no record of delivery of the said order on the appellant, but as per the track event, it is shown that on 18.10.2014 - Principles of natural justice - HELD THAT:- No acknowledgement receipt has been produced by the Revenue in support of the service of the adjudication order. Moreover, during the impugned period, service through speed post was not proper service in terms of Section 37C of the Central Excise Act, 1944, therefore, the adjudication order was not served on the appellant. Hence, the appeal cannot be dismissed by the ld. Commissioner (Appeals) as time barred. Further, the adjudication order is itself an exparte order. The matter remanded back to the adjudicating authority for fresh adjudication with the direction to the appellant to appear before the adjudication authority on 11.11.2019 to fix a date of hearing and thereafter, the adjudicating authority shall allow an opportunity on being heard to the appellant and after that, the adjudicating authority shall pass an order in accordance with law - appeal allowed by way of remand.
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