2023 (11) TMI 258

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....dvocate for the Appellant Ms. Jaya Kumari, Representative for the Department ORDER The order dated 25.2.2021 passed by the Commissioner (Appeals) has been assailed in this appeal. The Commissioner (Appeals) has dismissed the appeal solely for the reason that it was filed beyond the period prescribed in section 85(3A) of the Finance Act, 1994 [the Finance Act]. 2. Under section 85(3A) o....

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....7.2018 06.10.2020 01.09.2018 02.11.2020 2 year, 2 month and 1 day 4. The Commissioner (Appeals) noted that the Assistant Commissioner, on information sought from him, made the following comments: "In this context it is submitted that as per records available in this office the said OIO No. 16/2018-CGST-B(Dem-ST)- AC dated 02.07.2018 passed by the AC, CGST Division-B, Udaipu....

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....de dispatch No. 1591 and delivered to the assessee through Indian Postal Department vide speed post No. ER627780920IN and was not returned undelivered to this office". 7. The amended section 37C of the Central Excise Act which has been made applicable to service tax matter by virtue of section 83 of the Finance Act, is reproduced below: 37C. Service of decisions, orders, summons, etc. ....

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....tance, the order was not dispatched by registered post. The order was sent by speed post and under the amended section 37C, there should be proof of delivery also. In the present case, admittedly, there is no proof of delivery since what has been stated by the Assistant Commissioner in his comments is that the speed post that was sent to the appellant did not return to the office. 10. In this v....