TaxTMI 
TaxTMI 
2012 (6) TMI 304
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.... B Mishra For Respondent: Mr H G Dharmadhikari JUDGEMENT 1. Admit on the following substantial question of law. "Whether on the facts and in the circumstances of the case and in law, the CESTAT was justified in holding that the pre­conditions of Section 37C of the Central Excise Act, 1944 have been complied with and, therefore, the appeal filed by the appellant - assessee was barre....
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....h January 2011 dismissed the appeal filed by the appellant - assessee as time­barred on the ground that a copy of the order of the Commissioner of Central Excise (Appeals) dated 31st March 2008 was in fact dispatched on 1st April 2008 by speed post and, therefore, the assessee must have received the order of Commissioner of Central Excise (Appeals) in 2008 itself. Relying upon the judgment of ....
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....s issued under this act or the rules made thereunder, shall be served, ­ (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorized agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to ....
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.... Section 37C(1)(a), it was mandatory on the part of the Revenue to serve a copy of the order of Commissioner of Central Excise (Appeals) by registered post with acknowledgment due to the assessee. Admittedly in the present case, a copy of the order has not been sent by registered post. In these circumstances, it could not be said that the requirement of Section 37C has been complied with. The CEST....