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2017 (12) TMI 1237 - HC - Central ExciseWhether in the facts and circumstances of the case and in law respondent no. 3 was required to serve a copy of the impugned order dated 9th January, 2015 upon the Official Liquidator, High Court, Bombay? Held that: - in view of the fact that the order was not served on the company and on account of closure of the company as recorded above, there was no justification in proceeding to pass the impugned orders. On behalf of the Revenue, Mr. Bangur, learned counsel for the Revenue has not been able to demonstrate as to how the case of the appellant is incorrect. Admittedly, the company was closed at the relevant time and there was proper service of the impugned orders upon the appellant. The CESTAT dismissed the appeals and concluded that the mode of service by affixing a copy of the order on the factory gate was within the purview of Section 37C of the Act on the basis that this was not disputed by the appellant - Delay in filing the appeals is condoned and the Central Excise Appeals are remanded to the Commissioner of Central Excise (Appeals) for fresh consideration on merits and in accordance with law
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