Proper service under Central Excise law must follow Section 37C(1), or limitation objections and notice-based disposal fail.

Proper service under Section 37C(1) of the Central Excise Act was central because the order in original was returned undelivered and later affixed on the notice board without following the prescribed procedure. In the absence of valid service, the appellant was not given a proper opportunity, and the limitation objection could not be sustained. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for decision on merits, without raising limitation, after granting a reasonable opportunity of hearing.

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Issues: Whether the order had been duly served in accordance with Section 37C(1) of the Central Excise Act, 1944 and whether the matter required remand.

Analysis: The order in original was dispatched, returned undelivered, and thereafter put on the notice board. The service procedure contemplated under Section 37C(1) was not followed, and the appellant was not afforded proper opportunity in the circumstances. The dispute on limitation could not be sustained without valid service.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits without raising limitation, after granting reasonable opportunity of hearing to the appellant.

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