M/S Saral Wire Craft Pvt. Ltd vs Commissioner Customs, Central Excise & ...

The Supreme Court addressed the issue of the right of appeal under the Central Excise Act, 1944, specifically Section 11A, which mandates timely filing of appeals. The Court held that the Appellant's appeal was improperly dismissed as time-barred due to inadequate service of the Adjudication Order, which was served on an unauthorized employee. The Court emphasized that the merits of the case should be considered, and thus, the dismissal of the appeal was set aside, allowing the Appellant to pursue its case.