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2011 (7) TMI 193 - AT - Central ExciseWaiver of pre-deposit - Limitation - Provision of section 37C - Appellants submitted that in this case, order in original was passed on 13.06.2007 and issued on 21.06.2007 - The appellant did not know about the order since he had not received the copy - He observed that the appellant s argument that appellant s wife is not authorised to sign and receive the order etc. are not valid grounds and therefore, he held that the appeal is barred by limitation - Hence, the department has stronger case in the sense that postal acknowledgement signed by a person is available - Unfortunately neither the appellant nor department can say who exactly signed and who took delivery of the same but for the purpose of Section 37C, it is not relevant - In the case of Rajesh Kumar Jain vs. UOI 1999 (113) ELT 57 (Cal ) , the Hon ble High Court of Kolkata came to the conclusion that service of notice is complete either by tendering or sending the same by registered post - Decided against the assessee.
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