2026 (7) TMI 763

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....he learned Commissioner (Appeals) has not decided the appeal on merits but rejected the same as barred by limitation of time. 2. The facts of the case in brief are that the Order-in-Original dated 30.11.2021 was dispatched on 07.12.2021 through Registered Post and the same was returned back to the Department. 3. It is the case of the Appellant assessee that the ex-parte Order-in-Original dated 30.11.2021 dispatched on 07.12.2021 was never received by them and also the Show Cause Notice [SCN] was never served on them. 4. The learned Authorized Representative has relied upon the findings arrived at by the learned Commissioner (Appeals) in the order under challenge. It is mentioned that there is no infirmity in those findings in light....

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....ck to their office. 4.1.2 Thus, from the above it is observed that the impugned order dated 30.11.2021 was sent to the appellant through registered post on 07.12.2021 itself and the same has not been returned un-delivered to the department. As the original impugned order was sent on 07.12.2021 has not been returned un-delivered to the department, it appears that the same has been delivered to the appellant as the speed/registered post takes only few days to deliver the consignment. Thus, the claim of the appellant, without any documentary evidence to have received the impugned order on 11.03.2024, which was dispatched on 07.12.2021 and has not returned back as undelivered, is not sustainable." 7. In the present case, though the ....

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....peed post. Hence, both have to be treated as registered post in view of Section 28 of Indian Post Office Act, 1898. Only difference between the two is that charges payable are normally higher for 'speed post' for delivery at any early date. Further, insertion of 'or by speed post with proof of delivery' after the words 'sending it by registered post with acknowledgement due' in Section 37C(1)(a) of Central Excise Act, 1944 w.e.f. 10.05.2013 is clarificatory and procedural amendment. It is curative since various courts had held that communication of notices through speed post was in consonance with law. 10. We are conscious that if delay is not condoned, the appeal goes out of consideration at the threshold. We fin....