2023 (9) TMI 300

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....f the appellant on 02.11.2018 and the appeal was required to be filed within two months from 02.11.2018 i.e. by 01.01.2019 but the appeal was filed on 19.09.2022. Accordingly, the delay is more than three years and the same is time-barred. Learned Commissioner (Appeals) also contended that since the service of order was made to authorised representative it is proper and legal service of order in terms of Section 37C therefore, the date of receipt of order by the authorised representative is to be taken as date of communication of the order. Being aggrieved by the impugned order-in-appeal the appellant filed the present appeal. 2. Shri Jigar Shah, learned Counsel appearing on behalf of the appellant submits that though the order was serve....

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....half of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that the statutory provisions for service of order is provided in Section 37C of Central Excise Act, 1944 which is applicable in service tax matters also, the same is reproduced below:- Service of decisions, orders, summons, etc. 37C. (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 [or by speed post with proof of delivery or by courier approved by the Cen....

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....ant is in consonance with Section 37C. Firstly, the authorised representative in the present case is authorised only to deal with cases pending for adjudication before the Adjudicating Authority. After the adjudication, the order must be served to the person for whom it is intended for. It is admitted fact that the adjudication order was not served to the appellant however the same was served to the authorised representative. The authority letter given to the authorised representative is reproduced below:- From the plain reading of the above authorization given to M/s. Kamleshkumar& Associates, Chartered Accountant, we find that authority is given for specific acts as prescribed under serial No. 1 to 3. On going through these acts prescr....

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....a fresh order on merits of the case. ( Pronounced in the open court on 05. 09. 2023 ) ============= Document 1 168 भारत 'दो रुपये TWO RUPEES ANNEXURE-19 168 10° INDIA भारत INDIA भारत दो रुपये TWO RUPEES INDIA दो रुपये TWO RUPEES BEFORE THE ASSISTANT COMMISSIONER OF SERVICE TAX CENTRAL EXCISE Sub: Proceedings in F.No.V.ST/15-02/Shree Dev./Prev/SCN/17-, dated. 24 April 2017 issued to M/s. Shree Developers 1/We, M/s. Shree Developers hereby authorize and appoint M/s Kamleshkumar & Associates Chartered Accountants a....