TMI Blog2011 (1) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... that sending order at correct address by registered post is sufficient for the department - Appeal is dismissed - E/869/2010 - A/123/2011-WZB/C-IV(SMB) - Dated:- 28-1-2011 - Shri Sahab Singh, J. REPRESENTED BY : Shri S.P. Mathew, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order]. This is a stay application filed by M/s. Cravina Fabrics Pvt. Ltd. in appeal No. E/869/2010 filed. 2. At the outset, the learned SDR raised a preliminary objection on the maintainability of the appeal, as it has been filed beyond the time- limit prescribed under the statute. The learned counsel for the appellant submitted that there was a change in the management of M/s. Cravina Fabrics Pvt. Ltd. and the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (197) E.L.T. 160 (Guj.) holding that the department failed to show by tendering any evidence on record that in fact the order has been served as in absence of the acknowledgment receipt in possession of the respondent authorities, the certificate issued by the postal authorities remains undisputed. 4. On the other hand, the learned SDR stated that the appeal in question has not been filed within the time-limit prescribed under the Central Excise Act. The order-in-appeal was passed on 31-3-2008 whereas the appeal has been filed on 17-5-2010. He has relied on the Tribunal decision in the case of Classic Marble v. Commissioner of Customs (Import), Mumbai, 2009 (245) E.L.T. 679 (Tri.-Mumbai) and the judgment of the Punjab Haryana High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). 6. Under Section 37C(1)(a) any decision or order passed by any authority shall be served by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorised agent, if any. In the present 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 bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Hon ble High Court observed that the Petitioner has categorically stated that on inquiry with the postal department the petitioner has been informed that no such delivery has been effected by registered post by the postal department. The postal authorities themselves, in this case, has confirmed that no such delivery has been effected whereas in the present case is no such confirmation by the postal authority and the parcel sent by speed post had not come back undelivered. Therefore, the facts of this case are different from the facts 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
