M/S SARAL WIRE CRAFT PVT. LTD. vs COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX, .

The Supreme Court held that the right of appeal under the Central Excise Act, 1944 is fundamental and should not be rendered nugatory due to procedural lapses. The Court found that the Appellant was not properly served with the Adjudication Order dated 30.3.2012, as it was delivered to an unauthorized employee, thus the appeal should not have been dismissed as time-barred. The Court emphasized that the merits of the case must be considered, and the dismissal by the lower authorities was set aside, allowing the Appellant's appeal to be heard on its merits.