Siemens Gamesa Renewable Power Private Limited Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that tendering of an order to an unauthorized person or sending it without ‘registered post with acknowledgement due’ is not considered as a valid service of order. Accordingly, matter disposed of by way of remand.
Facts- M/s. Siemens Gamesa Renewable Power Pvt. Ltd., Chennai have filed the present appeals challenging the Order-in-Appeal passed by the Commissioner of Customs (Appeals-II), Chennai rejecting their appeals for having not filed in time.
The only contention of the appellant in all the appeals is that the lower appellate authority has merely considered the date of dispatch as the date of communication as shown in the despatch register by the concerned group without verifying whether the said dispatch is as per the statutory provisions of the act governing the service of order, notices, etc.
Appellant has mainly alleged that the ‘service of Order-in-Original’ is not made as per the provision of section 153 of Customs Act, 1962.
Conclusion- Tendering of an order to an unauthorized person or sending it without ‘registered post with acknowledgement due’ is not considered as a valid service of order for computing the period of limitation.
Held that the provisions of Section 153 of the Customs Act, 1962 are not complied with in these appeals as proof of receipt of these orders by the appellant could not be produced by the Revenue, though entries in the dispatch register evidenced dispatch of the impugned Orders-in-Original.
We find that the lower appellate authority has not considered the submissions of the appellant on merits and disposed these appeals only on limitation. As such we set aside the order to remand all these appeals to the Commissioner of Customs (Appeals) for passing appropriate orders on merits after affording a reasonable opportunity of being heard to the appellant. Thus, these appeals are allowed and disposed of by way of remand.
FULL TEXT OF THE CESTAT CHENNAI ORDER
1. M/s. Siemens Gamesa Renewable Power Pvt. Ltd., Chennai have filed the following four appeals challenging the Order-in-Appeal Seaport Cus. II No. 20-23/2020 dated 20.01.2020 passed by the Commissioner of Customs (Appeals-II), Chennai rejecting their appeals for having not filed in time. As an identical issue is involved in all these four appeals, these are taken up together for disposal by this common order.
2. The lower appellate authority has relied on the decision rendered by the Hon’ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise [2008 (221) ELT 163 (S. C.)] wherein it was held that the appellate authority has no power to allow the appeal presented beyond the said 30 days where delay can be condoned. The only contention of the appellant in all these four appeals is that the lower appellate authority has merely considered the date of dispatch as the date of communication as shown in the despatch register by the concerned group without verifiying whether the said despatch is as per the statutory provisions of the act governing the service of order, notices, etc.
