Neutral Citation No. - 2025:AHC:145042-DB Court No. - 3 Case :- CENTRAL EXCISE APPEAL No. - 33 of 2025 Appellant :- M/S Rebecca Forex Pvt. Ltd. Respondent :- Commisssioner Of Cgst And Central Excise Cgst Counsel for Appellant :- Rahul Agarwal Counsel for Respondent :- Dhananjay Awasthi Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is an appeal filed under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. 3. The question of law that has been admitted by us, is as follows:- "Whether the order of the Tribunal below holding that the order dated 28.09.2021 stood served on the appellant, without there being any acknowledgement due or proof of delivery available on record, is perverse, in violation of Section 37C of the Central Excise Act and sustainable in law?" 4. Mr. Rahul Agarwal, learned counsel appearing on behalf of the appellant submits that both the authorities below, the Commissioner (Appeals) and the Customs, Excise and Service Tax Appellate Tribunal, failed to examine the factual aspect as to whether actually service was completed upon the assessee or not. It is an admitted position that the assessee's registered address has changed and the assessee has sought for copy of the order from the authorities that was provided to the assessee on August 17, 2022. The order of the Tribunal as well as the order of the Commissioner (Appeals) record that the order in original for service was sent to the appellant to its registered address vide dispatch dated September 28, 2021 through post but no where there is any proof whether such dispatch was actually received by the appellant. Furthermore, there is no finding as to whether the appellant's registered address during this period was the address at which the letter has been dispatched. 5. In our view, since the Tribunal is the last fact finding body, it should have examined the matter in greater detail and come to a finding based on proper reasons. The same having not been done, we hold the question of law in favour of the appellant and remand the matter to the Tribunal to ascertain whether actually the appellant had been properly served with the order in original. 6. With the above directions, the appeal is disposed of. Order Date :- 22.8.2025 Rakesh (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- RAKESH MEHTA High Court of Judicature at Allahabad