TMI Blog2012 (2) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... fording an opportunity of hearing to the appellants. The appellants are directed to appear before the adjudicating authority on 9-4-2012 at 10 am and thereafter the adjudicating authority will fix the date of hearing and decide in accordance with law - Decided in favour of assessee. - E/864-866 and 1007-1012/2011 - Final Order Nos. A/230-238/2012-WZB/C-II(EB) - Dated:- 29-2-2012 - Shri S.S. Kang and Sahab Singh, JJ. Shri Mayur Shroff, J.C. Patel, Vipin Jain and Vishal Agarwal, Advocates, for the Appellant. Shri P.N. Das, Commissioner (AR) with V.K. Singh, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved in these applications, therefore are being taken up together. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n explain their case as the applicants have already filed reply to the show cause notice. 6. We find that as noticed by the adjudicating authority, notices of personal hearing issued to the applicants were received back undelivered or with the postal remarks unserved or left . The notice is to be served as per the procedure prescribed under Section 37C of the Act. Section 37C of the Central Excise Act reads as follows :- 37C. Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) By tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due, to the person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner prescribed under clause (a) of Section 37C of the Act. In the present case, the above procedure has not been followed. 7. On the last date of hearing, the Revenue was directed to produce evidence regarding the affixing of the copy of notices on the notice board. The Commissioner of Central Excise, Mumbai-III vide letter dated 13-2-2012 informed the AR (Additional Commissioner) that notices were not affixed on the notice board though the same were received back from postal authorities with the remarks left or unclaimed, returned to sender . 8. In view of the above, as the notices for hearing were not served as per the provisions of Section 37C of the Central Excise Act, therefore we find merit in the contention of the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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