2026-VIL-1821-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Rejection of appeal by Commissioner (Appeals) as time barred - Service of adjudication order under Section 37C of the Central Excise Act, 1944 made applicable to service tax - Appellant's appeal was rejected on the ground that it was filed beyond the condonable period of 90 days from the adjudication order, and the Commissioner (Appeals) held that he cannot condone further delay under Section 35A - Whether the appeal was rightly rejected as time barred in view of non-service of the order in the manner required by Section 37C - HELD - The Appellant was not available at the address mentioned in the appeal memorandum, and the adjudication order passed was not received by him, as evident from the affidavit and the contractor's certificate. The copy of the adjudication order was not personally delivered to the Appellant, so the requirement of Section 37C was not complied with. The Supreme Court has held that where the manner of doing an act is prescribed under the statute, the act must be done in that manner, and that an order must be tendered on the concerned person or his authorized agent and on no one else, with limitation computed from the date of knowledge. Since the delay was only 6 days and an application for condonation was filed, the Commissioner (Appeals) shall not insist on condonation and shall decide the appeal on the available records and the documents to be submitted at the personal hearing - The impugned order is set aside and the appeal is allowed by way of remand
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