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2014 (10) TMI 334 - CESTAT BANGALORECondonation of delay - appeals have been rejected on the ground that they were filed beyond the period which could not have been condoned by the Commissioner (Appeals) and the Order-in-Original was passed on 7-3-2006 and was sent to the addresses of the factory as in the show cause notice. The learned counsel submitted that the factory was closed even at the time of investigation taken up by the Revenue in 2003 - Held that:- once the Department knew that the addresses for correspondence was different and not the factory and having sent the intimation for final hearing to such addresses, the order also should have been sent to the same addresses to ensure delivery - According to Section 37C of Central Excise Act, 1944 (the Act), the service would be complete if the same is sent by registered post with acknowledgement due to the person for whom it is intended. Sending to a wrong address is definitely not covered by Section 37C of the Act. when the order cannot be served by registered post with acknowledgment due or by tendering the decision directly, other options would be available. Since the adjudicating authority knew the addresses for correspondence as it emerges from the notice for final hearing, there is no need for sending the order to a different address - Matter remanded back - Decided in favour of assessee.
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