2012 (10) TMI 825

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....ed that the impugned order-in-original was passed on 28.9.07. A copy of the said order was sent to the appellant under the registered cover as per the observations made by Commissioner (Appeals). However, he has also observed that it seems that said order was not served upon the appellant. As such, Revenue resorted to provisions of Section 37C(1b) of Central Excise Act and pasted the impugned order on the factory gate on 5.12.07. It is seen that the appellant came to know about the said letter on or around 26.12.07 and accordingly addressed a letter dated 26.12.07 to the Revenue for supply of certified copy of order. The appeal having been filed on 10.9.08 has been held to be barred by limitation. 2. The contention of the learned advocat....

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....), without first following the manner of service in terms of sub clause A. 5. After appreciating the submissions made by both the sides, I find that though section 37C provides manner of such service of orders in sequential manner. Pasting of orders admittedly comes as the second consequence and has to be resorted to by the Revenue by first exhausting the manner of service as appearing against sub-clause A. However, I find that this a peculiar case where the appellant admittedly came to know about passing of order on 26.12.07. The order was first issued under speed post and was received back to the Revenue with postal remarks that there is no firm at the given address. As such, even if the order would have been issued under registered po....

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....t having addressed a letter in December, 2007, for supply of copy of impugned order never further made any efforts to procure a copy immediately. He having came to know that order stand served upon them in December, 2007 and the appellant being aware that an appeal has to be filed within a period of 60 days from the date of receipt of order, made no further efforts for procurement of the order. The appellant should have been aware that time for filing appeal is lapsing and should have approached the revenue for supply of copy if he was serious to file the appeal. The appellant allowed the period of around 8 to 9 months to pass before he finally get the copy. 7. The above behaviour of the appellant clearly reflect upon their casual attitu....