TaxTMI 
TaxTMI 
2005 (8) TMI 245
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....sturizing Face Wash, Pond's Oil Control Face Wash, Vaseline, Perfumed Pomade (Hair Fixer) and Vaseline Prickly Heat Lotion. 3. The appellants filed classification declarations in respect of the following products manufactured by them. 1. Pond's Face Wash 2. New Pond's Moisturizing Face Wash 3. Mew Creamy Pond's Moisturizing Face Wash 4. Vaseline Intensive Care Prickly Heat Lotion 5. Pond's Oil Control Face Wash 6. Vaseline Petroleum Jelly - Perfumed P....
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....oner in respect of classification of Pond's Moisturizing Face Wash fixing under Chapter sub-heading 3402.90 as classified by the Appellants. Aggrieved by the Order dated 11-4-2002 passed by the Asstt. Commissioner, the appellants preferred an appeal before the Commissioner of Central Excise (Appeals), Chennai on 9-9-2002. The Commissioner (Appeals), without appreciating the fact that order copy was received by the appellants on 11-7-2002, mechanically dismissed the appeal as time barred. Thereupon, the appellants preferred an appeal before the Tribunal vide Appeal No. E/2746/2003. The matter was remanded back with a direction to hear the appeal on time bar and decide the appeal in accordance with law. The appellants appeared before the Co....
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.... The fact or dispatch of Order Nos. 5-9/2002 issued on 11-4-2002, but sent by ordinary post and received by the appellants in May 2002 can also be held to be cored in law, notwithstanding, the provisions of Section 37C of the Central Excise Act, 1944 and period of filing appeal be computed from the month of May 2002, which would result in the operation of time bar and being beyond the powers of condonation of delay by CCE (Appeals), the appeal would be liable for dismissal. 8. The ld. Commissioner (Appeals) having observed the service of Order-in-Original by ordinary post in the month of May 2002 (as admitted by the appellants as Excise file shown the same) and further commenting that the officers ....
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....; by tendering the decision or order personally on the person for whom it is intended or his authorized agent or by sending it by registered post with acknowledgement due. (b) by way of affixture at the place of factory or warehouse or usual place of business or residence in case the same cannot be served in the manner provided under clause (a). (c) where it cannot be served in the manner provided under clauses (a) and (b) by affixing the same on the notice board of the office or authority which passed such decision or issued summons. Sub-section (2) of Section 37C of the Act is a deeming provision for service of every ....