2014 (4) TMI 462

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.... ORDER 1. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri B.K.S. Raghuvanshi, learned counsel for the respondents. With the consent of learned counsel for the parties, I proceed to decide the matter finally at this stage under the Rules of the Court. 2. The petitioner's appeal preferred under Section 85 of Central Excise Act, 1944 (hereinafter referred to as "Act, 194....

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....In my view, Appellate Authority has not looked into relevant question as to on which date order, appealled against, was tendered or delivered to the petitioner in order to attract the provision of "deeming service" upon petitioner under Section 37C(2) of Act, 2944. 5. Section 37C of Act, 1944 reads as under: "Service of decisions, orders, summons, etc. - (1) Any decision or order passed or a....

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.... (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to ha....

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.... ascertained by Appellate Authority and it has simply presumed that since order was sent by registered post, it must have been served upon petitioner and appeal filed in 2013, is thus barred by limitation. 7. It has not mentioned as to on which date order dated 21.1.2011 dispatched to the petitioner by registered post, was actually tendered or delivered by Postal Department, in order to attract....