SANJIV SRIVASTAVA:

This matter has been heard on being remanded back by the Hon’ble High Court vide Order dated 22.08.2025 in Central Excise Appeal No.33 of 2025.

2.1 The text of the said order is reproduced below:-

“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 f