Custom, Excise & Service Tax Tribunal
M/S. Daya Sugar vs Cce & St, Meerut-I on 23 September, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. III
E/Stay/58246-58247/2013 in &
Central Excise appeal No. E/57663-57664/2013-Ex[DB]
[Arising out of Order-in-Appeal No. 15-16-CE/MRT-I/2013 dated 25.2.2013 passed by the Commissioner (Appeals), Central Excise, Meerut-I, Meerut]
Date of Hearing/decision: 23rd September, 2013
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
M/s. Daya Sugar Appellant
Vs.
CCE & ST, Meerut-I Respondent
Present for the Appellant : Shri Alok Arora, Advocate Present for the Respondent : Shri U.K. Srivastava, A.R. Coram: Honble Mrs. Archana Wadhwa, Judicial Member;
Honble Shri Manmohan Singh, Technical Member FINAL ORDER NO. 57744-57745/2013 Per Archana Wadhwa:
After dispensing with the condition of pre-deposit of dues, we proceed to decide the appeals itself inasmuch as we find that Commissioner (Appeals) has rejected the appeals on the point of limitation.
2. On going through the impugned order we find that the Commissioner (Appeals) has referred to the dates of service as the date on which the impugned orders were pasted on the gate of the appellants factory which was lying closed for a number of years. In terms of Section 37C of the Central Excise Act, 1944, the orders are required to be served first by sending them by registered post with acknowledgement due. Sub-section (b) of the said section is to the effect that if the order cannot be served in the manner provided in Sub-section (a) then the same has to be served by affixing a copy to the conspicuous part of the factory. There is nothing on record to show that orders were first sent by registered post to the appellant. As such, we deem it fit to set aside the impugned order and remand the matter to the Commissioner (Appeals) for finding out as to whether the said section 37C was followed sequentially and then to decide upon the limitation aspect. Accordingly, stay petition is allowed and also appeals get disposed off in above manner.
(Dictated & pronounced in the Open Court.)
(MANMOHAN SINGH) (ARCHANA WADHWA)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
RK
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