Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 933 - HC - Central ExciseWhether the service of adjudication order passed by the Commissioner of Central Excise (Appeals) on daughter-in-law of the Managing Partner of the appellant firm is a valid service in accordance with Section 37C of the Central Excise Act, 1944 – Held that:- order was served upon the daughter-in-law of the Managing Partner even on 7-10-2004. According to the appellant, the order copy was received only on 6-12-2007, there is no explanation to show as to when the appellant firm got the information as to the serving of the order and as to what happened in the interregnum period of three years. No plausible explanation is forthcoming from the appellant firm as to the inordinate delay in filing the appeal, Tribunal has rightly dismissed the appeal, declining to condone the delay, appeal is dismissed, miscellaneous petition is dismissed
|