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of <h1>Court overturns dismissal of rectification application due to lack of proper authorization for service of order.</h1> <h3>Jai Kishan Khatri Versus Commissioner of Central Excise</h3> Jai Kishan Khatri Versus Commissioner of Central Excise - 2014 (305) E.L.T. 385 (All.) Issues:- Dismissal of rectification application by the Tribunal- Delay in filing appeal before the Commissioner (Appeals)- Authority of Vijay Agarwal to receive the adjudication order on behalf of the appellantAnalysis:The judgment pertains to an appeal by a Director of a company, aggrieved by the dismissal of a rectification application by the Tribunal. The Tribunal had dismissed rectification applications filed by both the Company and the Director in a common order. The appeal filed by the Company had already been dismissed in a separate judgment. The order of adjudication was served on an employee of the Company, Vijay Agarwal, who was not considered an authorized representative within the meaning of Section 37-C. The delay in filing an appeal before the Commissioner (Appeals) was a crucial issue, leading to the dismissal of the appeal. The Tribunal affirmed this decision in its order.In a companion appeal, the Court confirmed that Vijay Agarwal was indeed an authorized representative of the Company. However, in the present appeal by the Director, it was argued that Vijay Agarwal, as an employee, was not authorized to receive the order on behalf of the appellant Director. This argument was not considered by the Tribunal, despite being raised in the rectification application. The Court referred to a previous judgment supporting the distinction between an authorized signatory for the Company and for the Director. Consequently, the Court set aside the Tribunal's order specifically concerning the appellant Director, allowing for a fresh consideration of the rectification application.The judgment concluded by setting aside the Tribunal's order, restoring the rectification application for the appellant Director's consideration afresh by the Tribunal. The appeal was disposed of with no order as to costs, emphasizing the need for a separate review of the appellant's case regarding the authority of Vijay Agarwal to receive the adjudication order on the Director's behalf.
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