2026 (8) TMI 649

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...., was dispatched on 07.12.2022, through Speed Post. It is the case of the Appellant assessee that an ex parte Order-in-Original dated 23.11.2022, dispatched on 07.12.2022 was never received by him and also the Show Cause Notice [SCN] was never served on him. 3. 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 of the statutory mandate with the Commissioner (Appeals) to not to consider any appeal filed beyond the limitation prescribed under Section 85 of the Finance Act, 1994. With these submissions he prayed that the appeal filed by the Appellant, being devoid of any merits,....

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....notice, and based on an unofficial copy, the appeal was filed timely." On this plea of the appellant, the department was requested Vide letter even C. No.1250 dated 24.06.2025 to provide dated acknowledgement of serving the impugned OIO. The department vide its letter C. No.V(30)Tech/CGST/GBN/DI/Shailesh/183/2021/1133 dated 25.06.2025 has submitted that "the OIO was sent to the Assessee by Speed Post bearing No.EU780278191IN on 07.12.2022." At this juncture, it is clear that the instant appeal has been filed by the appellant beyond the prescribed time limit of two months under Section 85(3A) of the Finance Act, 1994 from the date of the dispatched of the impugned OIO. As such I consider that the instant appeal has been filed on 31.03.2025 b....

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....s 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. 8. I am conscious that if delay is not condoned, the appeal goes out of consideration at the threshold. I find that that Apex Court in the case of Collector....