TMI Blog2011 (3) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... ntemplated under Section 37C(1)(b) of the Central Excise Act - Tribunal passed the order dated 28-2-2005 without giving opportunity to the petitioner as notice as not served on them - Decided in favor of the assessee by way of remand - Writ Petition (MD) No. 10716 of 2005, - - - Dated:- 23-3-2011 - D. Hariparanthaman, J. Shri R. Karthikeyan, Counsel, for the Petitioner. Shri R. Aravinda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 remanding the matter back to the 2nd respondent for de novo consideration and to give opportunity to the petitioner for letting in further evidence. 4. While so, the 2nd respondent passed on order dated 1-1-2002, dropping the proceeding that was initiated in the show cause notice dated 27-1-1999. 5. The respondent department preferred an appeal against the said order dated 1-1-2002 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944. Though the decision was taken by the Board only on 17-3-2003, it is stated as if that the decision was taken on 31-12-2002 to bring within the period of limitation of one year from the order dated 1-1-2002 of the 2nd respondent. 7. Heard both sides. 8. The learned counsel appearing for the petitioner has reiterated the aforesaid facts and sought for remanding of the matter to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contemplated under Section 37C(1)(b) of the Central Excise Act. Section 37C(1)(b) of Central Excise Act is extracted hereunder : 37C. Service of decision, orders, summons, etc. - (1) Any decision or order passed or any summons or notice issued under this Act or the rules made thereunder shall be served. (a) . (b) if the decision, order, summons or notice cannot be served in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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