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TMI Blog2011 (1) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant submitted that there was a change in the management of M/s. Cravina Fabrics Pvt. Ltd. and the name of the company has been changed to M/s. Amidev Agro Care Pvt. Ltd. in the year 2000 and Shri N.K. Chakraborty, was representing Managing Director of M/s. Cravina Fabrics Pvt. Ltd. and he was handling the case. The impugned order passed on 31-3-2008 was dispatched to M/s. Cravina Fabrics Pvt. Ltd., 201 Sona Vihar, R-44, MIDC, Sudarshan nagar, Dombivali (E), Thane - 421203 which was the changed address of M/s. Cravina Fabrics Pvt. Ltd., as per letter dated 20-1-2007 submitted to the department by the consultant of the appellant. The counsel submitted that in their letter to Superintendent of Central Excise dated March 4, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rble v. Commissioner of Customs (Import), Mumbai, 2009 (245) E.L.T. 679 (Tri.-Mumbai) and the judgment of the Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Mohan Bottling Co. (P) Ltd., 2010 (255) E.L.T. 321 (P & H) where it was held that sending order at correct address by registered post is sufficient for the department. 5. After going through the submissions made by both sides, I find that Section 37C of the Central Excise Act, 1944 prescribes the procedure for service of decisions and orders made under the Act. Section 37C is reproduced below. SECTION 37C. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, order passed by the Commissioner (Appeals) was sent by speed post to M/s. Cravina Fabrics Pvt. Ltd. Page 4 of the documents filed today in court, at serial No. 1343 shows that it has been dispatched to M/s. Cravina Fabrics Pvt. Ltd. whereas page No. 5 is the copy of the record of the Department of Posts, where it is shown the name of the addressee as M/s. Cravina Fabrics Pvt. Ltd., Dombivli. Learned counsel submits that there is no copy of the acknowledgment due available on record and relying on the judgment cited supra, submit that in the absence of proof of delivery the order cannot be treated as served. 7. The decision of the Larger Bench in the case of Margra Industries Ltd. v. Commissioner of Customs, New Delhi (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rajashree Dyeing & Printing Mills Pvt. Ltd. and therefore, this decision would not be applicable to the present case. In case of Vadilal Industries (supra) the parcel sent by registered post but the envelope had been returned unserved whereas in the present case the speed post parcel has not returned unserved. Therefore, the ratio of the decision in the case of Vadilal Industries would not be applicable to the present case. 9. In view of the decision in the case of Classic Marbles (supra) as well as the judgment of the Punjab & Haryana High Court in the case of Mohan Bottling Co. (P) Ltd. (supra), I find, in the instant case, the requirement of Section 37C of the Central Excise Act, 1944 has been complied with by sending the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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