2025-VIL-282-CHG-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Dismissal of appeal on ground of time-barred, Limitation period, Communication of order – Appellant was issued show cause notice and an adjudication order was passed against him on 5-12-2017 - Respondents claimed that the order was communicated to the appellant by speed post on 15-12-2017. However, the appellant contended that he received the order only on 27-7-2018 through email and filed an appeal before the Commissioner (Appeals) on 25-9-2018 - Commissioner (Appeals) dismissed the appeal as barred by limitation and the CESTAT upheld the order - Whether the Commissioner (Appeals) and the CESTAT were justified in dismissing the appeal as barred by limitation – HELD - The order had to be communicated to the person aggrieved, i.e., the appellant, as per the provisions of Section 35(1) of the Central Excise Act, 1944 to enable him to file an appeal within the prescribed period of 60 days from the date of communication. The word "communication" used in Section 35(1) has to be interpreted contextually and the period of limitation would commence from the date of actual or constructive communication of the order to the appellant - Section 37C of the Central Excise Act provides the manner of service of decisions and orders, which includes service by speed post with proof of delivery. In the present case, the respondents claimed that the order was dispatched by speed post, but there was no proof of delivery. The document filed by the appellant showed that the consignment details were not found, indicating that the order was not communicated to the appellant as per the requirements of the law - The Commissioner (Appeals) and the CESTAT had erred in dismissing the appeal as barred by limitation, as the appellant had filed the appeal within 60 days of receiving the order through email - the orders of the Commissioner (Appeals) and the CESTAT are set aside - The matter is remitted to the Commissioner (Appeals) for adjudicating the appeal on its own merit in accordance with law – The appeal is allowed
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