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Issues: Whether the appeal before the first appellate authority was wrongly dismissed as time-barred, having regard to the manner and date of service of the adjudication order.
Analysis: Section 37C of the Central Excise Act, 1944 prescribes the modes of service of decisions and orders and deems service on the date of tender, postal delivery, or affixation in the manner contemplated by the provision. The Tribunal found that the adjudication order was initially sent by registered post but returned undelivered, and that a copy was subsequently sent through the registered GSTIN email. Relying on the statutory scheme and earlier Tribunal decisions emphasising strict compliance with Section 37C, the Tribunal held that the issue of limitation required reconsideration by the first appellate authority on the merits of proper service, rather than rejection at the threshold.
Conclusion: The dismissal of the appeal as barred by limitation was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits without further examining limitation, after granting the appellant an opportunity of hearing.
Final Conclusion: The assessee obtained remand relief, and the dispute was sent back for fresh appellate adjudication on merits in accordance with natural justice.
Ratio Decidendi: Service of an adjudication order must conform to the statutory mode prescribed for service, and when the validity of service is in doubt, the appellate authority should not non-suit the appellant on limitation without first examining compliance with the governing service provision.
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