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2014 (2) TMI 771 - HC - Central ExciseMaintainability of appeal - Non appearance of parties - Notice not served - Notice returned as not known - Tribunal dismissed appeal assuming that they are not interested in pursuing this appeal - Held that:- notice which was remitted to the assessee was returned undelivered with remarks of postal authority as "Not Known". From this, the Tribunal inferred that the appellant has changed its address without an intimation to the Tribunal and consequently the appellant appeared to be not interested in pursuing the appeal. As a matter of fact, the order of the Tribunal, as was urged before the Court, was served on the same address. The provisions of Section 37C(1) of the Act were clearly not followed - there was no valid service upon the appellant - Since, on the admitted facts as they stand, it is clear that there was no valid service on the assessee, it is not necessary for the Court to relegate the assessee to the remedy provided under the Central Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Decided in favour of assessee.
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