TaxTMI 
TaxTMI 
TaxTMI 
2019 (4) TMI 1004
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....the Finance 1994 (hereinafter referred to as the Act). 2. Section 85 (3) of the Finance Act provides that the appeal shall be presented within a period of three months from the date of receipt of the decision or order of the adjudicating authority but the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. 3. In the present case the order was passed by the Adjudicating Authority on 9 January, 2012. It is said to have been sent to the Appellant by speed post on 16 January, 2012. The Commissioner (Appeals), on the basis of a report submitte....
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....order was posted to the party by Registered Post on 16.01.2012 vide Speed Post bar code No. EC825168560IN dated 16.01.2012. Further I also find that the reporting officer of the Department has not reported that the same were received back undelivered to their office. In the case of CCE Vs Mohan Bottling report in 2010(255-ECR 321 (P&H) it has been held that if notice is sent by speed post and not returned by postal authority it is deemed to have been served." 6. Learned counsel for the appellant has submitted that the order was not sent on the appellant in accordance with the provision of Section 37 (C) of the Central Excise Act which deals service of decisions, orders, and summons, since it was dispatched by speed post and not registered ....
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....l Excise Act in relation to Service Tax. Section 37(C) of the Central Excise Act, as it stood at the relevant time, is reproduced below:- 37-C. 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 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 some conspicuous part of the factory or warehouse or other place of business or usual place of residence of....
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....odes prescribed in the Section 37C of the Central Excise Act and in support of his submission he has placed reliance on the decisions of the Bombay High Court in Amidev Agro Care Pvt. Ltd. V/s Union of India 2012 (279) ELT 353 (Bom.) and the M/s New Drug and Chemical Co V/s Union of India and Another reported in 2015-TIOL-1089-HC-MUM-CUS. This decision in New Drug has relied upon Amidev Agro Care Pvt. Ltd. 14. The Bombay High Court in Amidev Agro Care Pvt. Ltd held that it was mandatory on the part of the Revenue to serve a copy of the order of the Adjudicating Authority by registered post with acknowledgment due to the assessee, but since it was sent by speed post, it was not sent in the prescribed manner. It also held that the Tribunal ....
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....ssessee that a copy of the order of Commissioner of Central Excise (Appeals) was received for the first time on 26th February 2010 would have to be accepted. Consequently, the decision of the CESTAT that the appeal filed by the assessee was time-barred cannot be sustained. (emphasis supplied) 15. As noticed above the judgment rendered in Amidev Agro was followed by Bombay High Court in New Drug and Chemical Co. 16. The decision in Mohan Bottle Pvt. Ltd would, therefore, not be of any help to the appellant as in that case the order was dispatched by a registered post which was the mode prescribed under Section 37(C) of the Central Excise Act. 17. It is, therefore, seen that the order dated 9 January, 2012, passed by the Adjudicating A....