Sending order without ‘registered post with acknowledgement due’ is invalid service of order

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 appe...