TMI Blog2013 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... in limitation which in such case has to be counted from 26.12.2007. The question of condonation of delay beyond 30 days after the limitation expires, was considered in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & others [2007 (12) TMI 11 - SUPREME COURT OF INDIA]. The Supreme Court held that the provisions of Section 35 override the provisions of Section 5 of the Limitation Act and that whether there is any sufficient cause for condonation of delay which means adequate or enough is essentially a question of fact - The CESTAT has not committed any error of law in finding that the appeal was barred by limitation, and thus no substantial question of law arises for consideration of the Court - Appeal is dismissed in lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held to be barred by limitation. 5. It was contended before CESTAT, that the Order-in-Original was not sent by registered post. It was sent only by speed post, which is not the method prescribed in law of serving the decision in terms of Section 37-C of the Act. The order was received back undelivered with the remarks "no firm in the same name exists, hence returned". The service, it was alleged in such circumstances, could not be held to be sufficient in terms of provisions of Section 37-C of the Act. 6. The CESTAT has found that the service should first be under Section 37-C made by registered post. The pasting of orders comes as a second consequence and should be resorted to after exhausting the manner of service as appearing agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal may be heard on the question, 'as to whether the pasting of one page of the adjudication order at the factory gate is a valid service under Section 37-C of the Act', and further 'as to whether the CESTAT was justified in ignoring the fact that the appellant had requested to supply a certified copy of the order on the same day when it came to know about the pasting of the order at the factory gate'. 9. We do not find any merit in the grounds urged by learned counsel for the appellant. 10. Section 37-C of the Act provides for the method of service of the order. The registered post and speed post are the same method of service, of which the record is kept by the Post Office. The object of sending the post by registered post is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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