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July 2013

2013 (30) STR 369 (Tri. – Bang) Balarami Reddy & Co. vs. Commissioner of Central Excise, Hyderabad

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Whether the order-in-original sent by speed post considered proper service?

Facts:
An order dated 26-09-2008 was issued to the appellant vide speed post. The appellant, on nonreceipt of the said order, collected the same from the Superintendent of Central Excise on 06-01-2010 and filed an appeal with the Commissioner (Appeals) on 05-02-2010. The appellate authority took the view that the order must have been served on the assessee as early as September 2008 and consequently the appeal was dismissed considering it heavily time-barred.

Held:
The Hon. Tribunal held that, the copy of the order-in-original was sent to the assessee by speed post whereas the legal requirement was to send it by registered post with acknowledgement due. Dispatch of order-in-original by speed post was not in accordance with section 37C of the Central Excise Act, 1944 and thus, the impugned order was set aside.
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