AdvertisementParvez Ahmad Ansari Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)The appeal was filed by Parvez Ahmad Ansari against Order-in-Appeal No. The Department submitted para-wise comments along with a Panchnama dated 27.04.2023 concerning service of the Order-in-Original by Chaspa at the Appellant’s premises. The Commissioner (Appeals) had treated 27.04.2023 as the date of service and consequently found the appeal filed on 28.02.2024 to be barred by limitation. I find that the Order-in-Original dated 11.03.2023 was dispatched by Registered Post but the same was returned un­delivered. The appeal filed by the Appellant is allowed by way of remand to the Adjudicating Authority.