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2012 (5) TMI 554 - AT - Central ExciseDenial of CENVAT Credit - contravention of Rule 9 of Cenvat Credit Rules, 2004 - Held that:- it is apparent that as per Section 37C(1)(a), it was obligatory on the part of the Revenue either to tender a copy of the decision of the adjudicating authority to the assessee or to sent it by registered post with acknowledgement due to the assessee or its authorised agent. In this case, registered AD post mode was not adopted by the department for serving the appellant with copy of the order-in-original. There is no evidence on records to show that the copy of the order-in-original was physically tendered to the appellant or his authorised agent. Thus, in our considered view, it is clear case in which mandate of Section 37C(1)(a) have not been followed by the Revenue. As such, there can be no presumption of service of order-in-original sent to the appellant through speed post. That being the case, the order of the Commissioner (Appeals) which is based upon presumption of service of order sent by speed post cannot be sustained - Matter remanded back - Decided in favour of assessee.
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