Custom, Excise & Service Tax Tribunal
Rajasthan Mineral Traders vs Commissioner Of Central Excise & ... on 12 March, 2026
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH, COURT NO. 3
Service Tax Appeal No.50222 of 2025
[Arising out of Order-IN-Appeal No. 264-268-RLM-ST-JPR-2023 dated
31.10.2023 passed by the Commissioner (Appeals), Central Excise and Central
Goods Tax, NCRB, Statue Circle, Jaipur 302005]
M/s Rajasthan Mineral Traders ......APPELLANT
1, Old Industrial Area, Alwar,
Rajasthan 301001
Vs.
COMMISSIONER of Central Excise &
CGST-Jaipur .......RESPONDENT
N C R Building, Statue Circle, Jaipur, Rajasthan 302005 Appearance:
Shri Yash Dhadda & Shri Safal Sethi, Advocates for the Appellant Shri Anuj Kumar Neeraj, Authorised Representative for the Respondent CORAM:
HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL ) FINAL ORDER NO. 50348/2026 Date of Hearing : 12.03.2026 Date of Decision: 12.03.2026 SOMESH ARORA:
In the instant case, there is a dispute about as to when the dispatch of communication regarding the show cause notice as well as the Order-in-Original was received by the appellants. In this regard, on the basis of earlier averments made by both parties it has been submitted by the Department as follows:
(i) Show Cause Notice DIN-20211063W00000888ECA was issued vide C.No.CT-20/Alw-A/III/Mining SCN/2018- 2
ST/50222/2025 19/371 dated 08.10.2021. The same was sent to the Noticee through Speed Post Consignment Number ER084610220IN dated 11.10.2021 and delivered to the addressee (Noticee) on 12.10.2021. Copy of Dispatch Register, Speed-Post slip alongwith Consignment Tracking record for the same are enclosed for ready reference. The SCN was not returned undelivered as per the records of this office.
(ii) DIN-20221063W00000419669 was Issued vide Order- in-Original F.No.V(84) Demand/402/Rajasthan Mineral/2021/938-941 dated 13.10.2022. The same was sent to the Noticee through Speed Post Consignment Number ER175379602IN dated 13.10.2022. Consignment Tracking record is not generated now being of the old date. Copy of Dispatch Register showing Speed Post Tracking Number is enclosed for your ready reference please. The OIO was not returned undelivered as per the records of this office. In case the dispatched letter is returned undelivered, the same is mentioned against the dispatch number in the dispatch register as can be seen in other cases at S.No.942 and 946 of the Dispatch register.
2. It is clear on the basis of averments made at this stage by the Department, in response to assertions of the appellants that neither there is any proof of show cause notice having been served to any responsible person of the appellants nor Order-in- 3
ST/50222/2025 Original is shown to having been received, despite dispatch. From the provisions Section of 37C of Central Excise Act as are applicable to Service Tax also under the provisions of Finance Act, 1994, mere dispatch is not enough and the Department to show the service and unlike the Customs Act, 1962 where from the 2022 amendment has been brought to bring presumption of service within reasonable time. There is an the absence of such presumption in the provision for Section 37C, it cannot therefore be surmised that the Department has produced any evidence of service to the appellants. The assertions made by the appellants, therefore, can be taken as per correct subject to their filing an affidavit on oath before the Commissioner (Appeals). In view of the above, matter is remanded to the Commissioner (Appeals) to allow party to file the affidavit of their dates of receipt and accordingly to proceed in the matter on merits. The appeal is allowed by way of remand.
(SOMESH ARORA) MEMBER ( JUDICIAL ) Kailash