By Puloma Dalal, Jayesh Gogri, Mandar Telang, Chartered Accountants
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Tendering of order manually by handing over the documents to the assessee is valid delivery to the assessee.
Facts:
The order-in-original was passed on 30-12-2010 and the same was served personally before 06-09-2011. The appellants argued that the order-in-original was not served through registered post with acknowledgment due (RPAD) upon the person for whom it was intended. Accordingly, procedure as required u/s. 37C of the Central Excise Act, 1944 was not followed and therefore, the order-inoriginal cannot be deemed to have been received by the appellants before 06-09-2011.
The respondents contested that section 37C of the Central Excise Act, 1944 prescribed two methods namely; tendering the decision or sending the order by registered post with acknowledgement due. Accordingly, department had very well delivered the order personally. The same was also evident from the letter dated 05-09-2011 received from the appellants demanding duplicate copy of the order-in-original since the original order was misplaced during shifting of office.
Held:
Referring to section 37C of the Central Excise Act, 1944, the Tribunal held that tendering of order can be done manually by handing over the documents to the appellants and the requirement is not strictly to be sent through RPAD only. The fact, that the order-in-original was received by the appellants, was accepted by the appellants themselves vide letter dated 05-09-2011 demanding duplicate copy of the order-in-original since the original order was misplaced. The decisions relied upon by the appellants were not applicable to the present case in view of the receipt of original order by the appellants and therefore, the order-in-appeal passed by the Commissioner (Appeals) on limitation was upheld.
