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of <h1>Improper Service Leads to Dismissal Overturned</h1> <h3>Shri Suman Kumar Roy Versus Commissioner of Customs, Central Excise And Service Tax, Raipur (C.G.)</h3> Shri Suman Kumar Roy Versus Commissioner of Customs, Central Excise And Service Tax, Raipur (C.G.) - TMI Issues:1. Timeliness of filing the appeal as per Section 85(3) of the Finance Act.2. Proper service of the order as per Section 37(C) of the Central Excise Act.Analysis:1. The appeal challenged the dismissal order by the Commissioner (Appeals) due to a delay in filing beyond the stipulated period under Section 85(3) of the Finance Act. The Commissioner relied on a report indicating the order was dispatched via speed post on 16 January, 2012, and presumed it should have been served within 15-20 days. However, the appellant contended that the order was not served in accordance with the provision of Section 37(C) of the Central Excise Act, which deals with service of decisions. The appellant argued that the order should have been sent by registered post with acknowledgment due. The Commissioner's decision was influenced by the report and a Supreme Court precedent, leading to the dismissal of the appeal.2. The dispute also revolved around the proper service of the order, as per the requirements of Section 37(C) of the Central Excise Act. The appellant argued that the order dispatched by speed post did not comply with the prescribed mode of service. The appellant cited relevant judgments, including one by the Bombay High Court, emphasizing the necessity of serving orders by registered post with acknowledgment due. The High Court's decision highlighted the mandatory nature of this service requirement and criticized reliance on precedents where orders were sent by speed post instead of registered post. The Tribunal acknowledged the appellant's argument that the order was not served in accordance with the statutory provisions, leading to the overturning of the Commissioner's decision.In conclusion, the Tribunal set aside the Commissioner's dismissal order and directed a review of the appeal on its merits, emphasizing the importance of adhering to statutory provisions regarding the service and timeliness of filing orders in such cases.
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