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2015 (10) TMI 1257 - AT - Central ExciseCondonation of delay - Notice of hearing not served - Held that:- On close reading of Section 37C of the Act, it is clear that as per Clause (a) Section 37C(1) the order shall be served by Registered Post with Acknowledgement Due to the person, for whom it is intended. As per Clause (b) of Section 37C(1), if the orders cannot be served in the manner provided in Clause (a) of the said Section, then the order would be affixed at the conspicuous part of the factory. In the present case, it is admitted position that the order was not served as per Clause (a) of Section 37C(1) of the said Act and therefore, the service of the order is not legal and proper. - it is a fit case for condonation of filing of appeal. - main contention of the learned Advocate on behalf of the Appellants is that they could not file the reply to the Show Cause Notice and no proper opportunity of personal hearing was granted. On perusal of the impugned orders, we find that no personal hearing notice was issued in terms of Section 37C(1)(a) of Central Excise Act, 1944. It is observed by the Adjudicating authority that the notice of hearing was affixed at the factory gate. We also notice that the Appellant vide letter dt.10.12.2007 informed the change of address. The learned Authorised Representative for the Revenue submits that the said letter is in respect of de-bonding of the goods. In our view, the Appellants informed the change of address and it will be applicable in all respects. - Decided in favour of assessee.
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