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2015 (11) TMI 686 - HC - CustomsCondonation of delay - Service of notice - Held that:- Even according to the learned counsel the order was sought to be served on the Appellant by Speed- Post. Admittedly, the order was not served upon the Appellant by the registered post as required under clause (a) of Section 153. The Division Bench of this Court in the case of Amidev Agro Care Pvt. Ltd. v. Union of India reported in [2012 (6) TMI 304 - BOMBAY HIGH COURT] while considering the para materia provisions under the Central Excise Act 1944 has held that since Speed-Post is not mentioned under Section 37-C of the Central Excise Act, service of notice by Speed-Post is not valid in law. We find that in the present case also since speedpost is not mentioned and since even according to the Respondent, the order was sought to be served by Speed-Post and since there is not even an acknowledgement in token of service by the Speed-Post, there was no valid service in law. - even an attempt was not made to serve the Appellant in the manner prescribed under clause (a) of Section 153. - Decided in favour of assessee.
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