TMI Blog2010 (2) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... sible explanation is forthcoming from the appellant firm as to the inordinate delay in filing the appeal, Tribunal has rightly dismissed the appeal, declining to condone the delay, appeal is dismissed, miscellaneous petition is dismissed - 294 of 2010 - - - Dated:- 15-2-2010 - R. Banumathi and M.M. Sundresh, JJ. REPRESENTED BY : Shri G.R.M. Palaniappan, Councel, for the Appellant. Shri Vikram Ramakrishnan, ACGSC, for the Respondent. [Judgment per : R. Banumathi, J.]. When the appeal came up for admission, with the consent of learned counsel for both sides, the appeal was taken up for final hearing . 2. Whether the service of adjudication order passed by the Commissioner of Central Excise (Appeals) on daughter-in-law o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the order of the Tribunal holding the alleged service on the daughter-in-law of a partner in a partnership firm who is not an authorised agent of the firm is contrary to Section 37C of the Central Excise Act ? (ii) Whether the order of the Tribunal stands vitiated for deciding the validity of the service on the daughter-in-law of the partner of the appellant s firm without examining as to whether the said daughter-in-law is an authorised agent of the appellant firm within the meaning of Section 37C of the Central Excise Act? (iii) Whether the order of the Tribunal holding the service on the daughter-in-law of a partner of the appellant s firm is contrary to the settled rule when the statute prescribes the method and manner for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es made thereunder, shall be served - (a) by tendering the decision, order, summons or notice, or sending by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; ............... ................ (2) Every decision or order passed or any summos 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). 9. There is no denying that the copy of the order was served upon the daughter-in-law of Mr. Ranganathan, Managing Partner of the appellant firm. It is also not in dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turned with an endorsement refused by a person who was not in service after 1-2-2001. Pointing out that the factory remained closed and stopped functioning, which information was already with the Department and refusal by a person who was not in service cannot be a refusal by an authorised agent, the Division Bench of Calcutta High Court has held that it would not amount to a refusal by an authorised agent so as to come within the purview of Clause (a) of Section 37C. The factual matrix of the said case stands entirely on a different footing. 12. Learned counsel has also placed reliance on the judgment of the Allahabad High Court in Mahavir Prasad Amrit Lal v. Commissioner of Sales Tax, U.P. [(1977) 039 STC 0531], which again arose unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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