Service by speed post requirement: limitation runs from actual receipt, appeal held within time and remitted for merits.

Tribunal analysed service under Section 37C requiring speed post with proof of delivery and found postal records showed delivery only to a government building, not to the appellant. In absence of statutory proof of service and given the appellant's evidence of actual receipt on 30/31.10.2022, limitation under Section 85 of the Finance Act was reckoned from actual receipt. The appeal filed on 22.12.2022 was therefore within time. The Commissioner (Appeals) erred in dismissing as time barred; the appeal is allowed and remitted for decision on merits within three months.

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Issues: Whether the appeal filed on 22.12.2022 was time barred in view of the service of Order-in-Original dated 24.03.2022 and whether the Commissioner (Appeals) erred in rejecting the appeal as time barred instead of deciding it on merits.

Analysis: The Tribunal examined the statutory manner of service under Section 37C of the Central Excise Act, 1944 which requires service by speed post with proof of delivery. The postal records produced establish that the speed post was delivered to "Kendriya Bhawan CGST" on 04.04.2022 and there is no proof of delivery to the appellant or his authorised representative. The appellant furnished evidence showing actual receipt of the order on 30.10.2022 (and receipt claimed on 31.10.2022 in the reasoning), and the revenue did not provide evidence of service to the appellant by any of the modes specified in Section 37C after 04.04.2022. Counting limitation from the date of actual receipt, the appeal filed on 22.12.2022 fell within the statutory period prescribed by Section 85 of the Finance Act, 1994. The Commissioner (Appeals) dismissed the appeal as time barred without deciding on merits; the Tribunal found this to be incorrect given absence of statutory proof of service and the appellant's timely filing from actual receipt.

Conclusion: The appeal is allowed; the appeal filed on 22.12.2022 is not time barred and the matter is remanded to the Commissioner (Appeals) to decide the appeal on merits within three months from receipt of this order.

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