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2014 (3) TMI 660 - CESTAT AHMEDABADDefect in service of order - condonation of delay - Demand of Cenvat credit - Shortage in raw material - Held that:- as far as Central Excise law is concerned, registration is given to the factory and as per law, each premise is required to be registered. Therefore, when Section 37C of Central Excise Act, 1944 provides that order part has to be served by sending it by Registered Post Acknowledgement Due, it has to be sent to the unit which has been registered. If the appellant has more than one unit, there is no provision in the law providing that the order can be served on any of the unit. It is actually strange as to how the order has been served on other address. In fact, Section 37C of Central Excise Act, 1944 itself provides different means of service when the order cannot be served by Registered Post Acknowledgement Due. But, obviously in this case, provisions of Section 37C of Central Excise Act, 1944 have not been followed and there is no evidence to show that effort was made to serve the order in the premises where the offence case was booked - Matter remitted back - Decided in favour of assessee.
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