Valid service under Section 37C determines limitation for filing an appeal; absence of proof defeats a time-bar objection.

Valid service of the order-in-original under Section 37C of the Central Excise Act, 1944 was necessary before limitation could run. As there was no proof of despatch by registered post with acknowledgement due in the prescribed manner, the appeal before the Commissioner (Appeals) could not be treated as time-barred. The appeal was directed to be treated as filed within time, and the matter was remanded for decision on merits.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation in the absence of proof of valid service of the order-in-original in the manner prescribed under Section 37C of the Central Excise Act, 1944.

Analysis: The service of the order was challenged on the ground that there was no evidence of despatch by registered post with acknowledgement due, as required by clause (a) of Section 37C of the Central Excise Act, 1944. In the absence of proof of such statutory service, the basis for treating the appeal as time-barred could not be sustained.

Conclusion: The appeal was directed to be treated as filed within time and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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