TMI Blog2012 (6) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be said that the requirement of Section 37C has been complied with. appeal filed by the assessee was time¬barred cannot be sustained. Decided in favor of assessee. - Central Excise Appeal No.100 of 2011 - - - Dated:- 3-2-2012 - J P Devadhar and AR Joshi, JJ. For Appellant: Mr J B Mishra For Respondent: Mr H G Dharmadhikari JUDGEMENT 1. Admit on the following substantial question of law. "Whether on the facts and in the circumstances of the case and in law, the CESTAT was justified in holding that the pre conditions of Section 37C of the Central Excise Act, 1944 have been complied with and, therefore, the appeal filed by the appellant assessee was barred by limitation ?" 2. In the present case, against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order was forwarded by speed post on 1st April 2008, the requirement of Section 37C of the Central Excise Act, 1944 were complied and, therefore, the appeal filed by the assessee on 17th May 2010 is beyond time and the same is liable to be dismissed. 4. Section 37C of the Act reads thus : "Section 37C. Service of decisions, orders, summons etc. (1) Any decision or order passed or any summons or notices issued under this act or the rules made thereunder, shall be served, (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorized agent, if any; (b) if the decision, order, summons or notice cannot be serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is said to have been sent by speed post and there is no evidence of tendering the decision to the assessee. 6. In these circumstances, in our opinion the decision of the CESTAT that the requirements of Section 37C have been complied with cannot be accepted. As per Section 37C(1)(a) of the Central Excise Act, 1944, it was obligatory on the part of the Revenue, either to tender a copy of the decision to the assessee or to sent it by registered post with acknowledgment due to the assessee or its authorized agent. In the present case, neither of the above have been complied with by the Revenue. Accordingly, the contention of the assessee that a copy of the order of Commissioner of Central Excise (Appeals) was received for the first time on 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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