Tribunal dismisses appeals due to time-barred condonation request, highlights importance of order communication to authorized agents.

The Tribunal dismissed three appeals along with the condonation of delay applications as time-barred. The appellant failed to provide evidence supporting the claim of receiving the impugned order at a later date than established by the Revenue. The Tribunal emphasized the importance of communication of orders to authorized agents and ruled that communication to the appellant's counsel sufficed under relevant legal provisions. The appeals were dismissed as the delay of 152 days was deemed unjustified and could not be condoned, with no substantial question of law for consideration.

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Issues:
Delay in filing appeals, service of impugned order, justification for condoning delay.

Analysis:
The judgment deals with three COD applications filed with a delay of 152 days in filing respective appeals arising from a common OIA. The appellant failed to appear on multiple occasions, and the Revenue submitted evidence of the date of service of the impugned order. The Tribunal considered the evidence provided by the Revenue, including the extract of the date of despatch and postal receipts, which established the date of service as 10.7.2013. The appellant claimed to have received the order on 19.12.2013 but failed to provide any evidence to support this claim. The Tribunal referred to a decision by the Hon'ble Allahabad High Court to reject the plea that the order must be received by the assessee in person to be considered communicated. The Tribunal emphasized the importance of communication of orders to authorized agents as per relevant legal provisions.

The judgment further discussed the provisions of Section 37C of the Central Excise Act, 1944, which governs the service of decisions, orders, summons, etc. The Tribunal highlighted that communication of the order to the authorized agent, in this case, the appellant's counsel, was sufficient as per the law. The judgment also referred to the Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, specifically Rule 13, which mandates attaching documents authorizing representatives to the memorandum of appeal. The Tribunal emphasized that the execution of a vakalatnama by a legal practitioner serves as authorization under the Rules. Additionally, Rule 35 of the 1982 Rules requires orders to be communicated to parties either in person or by registered post.

In conclusion, the Tribunal found no substantial question of law for consideration and dismissed the appeals along with the COD applications as time-barred. The judgment reiterated the applicability of the Hon'ble High Court's decision to the case at hand, emphasizing that the delay of 152 days was not justified and could not be condoned. As a result, all three appeals were dismissed due to being time-barred.

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