Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery: Section 37C of Central Excise Act-1944

Introduction: In the case of Shri Surya Prakash Gaur vs. Commissioner, Central Excise (CESTAT Delhi), a significant issue arose regarding the service of an order by Speed Post and its impact on the appeal’s timeliness. The Commissioner (Appeals) had rejected the appellant’s appeal, claiming that the order had been presumed delivered, making the appeal time-barred. The appellant argued that the order was not received on time due to non-receipt, leading to a delay of more than two years in filing the appeal.

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