2024 (7) TMI 620

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....and not on merit, therefore, keeping the appeal pending in the CESTAT is not justified in the interest of either party. Hence, the Early hearing application is allowed. Since the issue of time bar lies in narrow compass, on the consent of both the sides the appeal itself is taken for disposal. 2. By the impugned order learned Commissioner (Appeals) has dismissed the appeal for delay in filing the appeal. As per the learned Commissioner (Appeals), the appeal was filed after 90 days. Therefore, in absence of any power to condone the delay beyond 90 days, the appeal was dismissed. 3. Shri Jigar Shah, Learned Counsel with Shri Amber Kumrawat, Advocate appearing on behalf of the appellant, at the outset submits that though, the appeal was file....

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.... v. CST 2023 (2) TMI 233-CESTATAhmedabad Saral Wire Craft Pvt. Ltd. v. CCE 2015 (7) TMI 894- SC R.B. Industries v. CCE, Delhi 2012 (2) TMI 470-CESTAT R.K. Agarwal v. CESTAT, New Delhi 2008 (221) ELT 486 (All.) Nandaram Huntaram v. CIT 1959 (1) TMI 33- Orissa High Court Lord Krishna Real Infra Pvt Ltd. Vs Commissioner Of Customs, C.E. & Noida 2019(2) TMI 1563 - CESTAT ALLAHABAD Rockman Industries Ltd Vs Commissioner of Central Taxes & Central Excise, Chennai Outer Commissionerate 2020 (5) TMI 150 -CESTAT CHENNAI National Plastic Technologies Ltd Vs The Commissioner of G.S.T. & Central Excise, Chennai Outer Commissionerate 2019 (4) TMI 899 - CESTAT CHENNAI 4. Shri Himanshu P Shrimali, Learned Superintendent (AR) appeari....

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....s (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 have been served on the date on which the decision, order, summons or notice is tendered or delivered by post 3[or courier referred to in sub-section (1)] or a copy thereof is affixed in the manner provided in sub-section (1).]" From the above Clause (a) of Section 37 C, it is unambiguous that the order needs to be served to the person for whom it is intended that means to the appellant or to his authorized agent if any person is authorized. I....