2026 (3) TMI 1744

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....hereby he has rejected the appeal before him as barred by limitation. 2. The facts of the case in brief are that the Order-in-Original dated 28.03.2022 was dispatched through Speed Post but the same was returned undelivered by the Postal Authority. It is the case of the Appellant that after receiving the order on 05.09.2022, they had filed the appeal before the First Appellate Authority on 19.10.2022 i.e. well within the statutory period of filing the appeal before the First Appellate Authority. However, the learned Commissioner (Appeals) observed as under: - "4.2 Since there was sufficient time gap in the date of passing the impugned order and of receiving the same, the Assistant Commissioner, CGST & Central Excise Division Gor....

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.... and submits that the department did not follow due procedure for service of the order. 4. Learned Departmental Authorized Representative appearing on behalf of the Revenue reiterated the findings of the impugned order. 5. Heard both the sides and perused the appeal records. 6. For the sake of ready reference, Section 37C of the Central Excise Act, 1944 is reproduced below: - "(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 Central Board of Excise and C....