2017 (9) TMI 208

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.... ORDER Per: D.N. Panda Appellant s serious grievance is that the order alleged to have been served on the appellant was not delivered to it which has caused delay in filing appeal before the learned Commissioner (Appeals). The order appealed before that Authority was served on a person not known to the appellant. Although the appellant explained his difficulty before the learned Commissioner (Ap....

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....period of limitation is not possible. In so far as the service of the order in question is concerned, to ascertain the date from which limitation begins, Section 37C of the Central Excise Act, 1944, is relevant to extract and that reads as under:- "37C. Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made th....

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....mmons or notice." 4. Law is specific that an order can be issued by Registered Post with acknowledgement due to the person or to its authorized person. Ld. Commissioner (Appeals) has verified the status of the Registered Post sent by the adjudicating authority and found that the same was served on 04.01.2008 as per the letter dated 23.06.2008 of Sr. Superintendent of Post Offices. It appears from....

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....ecisions of the Hon'ble High Court of Madras in the case of P. Bhoormal Tirupati 2000 (126) ELT 65. (Mad.) and the decision of Hon'ble High Court of Delhi in the case of Neha Cosmetics 2007 (208) ELT 494 (Del.) has already held that when an order is issued by Registered Post that complies with the provision to Rule 37C of the Central Excise Act, 1944. 4.4 We find difficulty as to ascertain whethe....