Appeal dismissed for late service of order, remanded for fair hearing.

The appeal was dismissed as time-barred due to non-service of the adjudication order on the appellant. The Tribunal found discrepancies in the address provided and held that the order was not properly served. The matter was remanded for fresh adjudication to allow the appellant a fair opportunity to present their case. The decision emphasized the significance of ensuring proper service of adjudication orders and providing parties with a chance to be heard before authorities.

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Issues: Appeal against order dismissed as barred by limitation due to non-service of adjudication order on the appellant.

Analysis:
1. Service of Adjudication Order: The appellant contended that the adjudication order was not served upon them as they were not located at the mentioned postal address. Discrepancies in the address mentioned in the order and the appeal papers further supported the claim of non-service. The appellant argued that during the relevant period, service through speed post was not considered proper under Section 37C of the Central Excise Act, 1944. The Tribunal noted the absence of an acknowledgment receipt and held that the order was not served on the appellant, leading to the dismissal of the appeal as time-barred.

2. Ex Parte Order: The Tribunal observed that the adjudication order was an ex parte order. Consequently, the matter was remanded back to the adjudicating authority for fresh adjudication. The Tribunal directed the appellant to appear before the authority on a specified date to fix a hearing, ensuring that the appellant is given an opportunity to present their case. The adjudicating authority was instructed to pass a new order in accordance with the law after hearing the appellant.

In conclusion, the Tribunal set aside the impugned order dismissing the appeal and disposed of the case by remanding it back for fresh adjudication. The decision highlighted the importance of proper service of adjudication orders and ensuring that parties are given a fair opportunity to present their case before the authorities.

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