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TMI Blog2013 (5) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against order in appeal No.OIA No.CCE-SRT-I/SSP-159/U/S 35A(3), dt.29.11.12. 2. After hearing both sides for some on the stay petition, we find that the appeal itself could be disposed of at this juncture. Accordingly, after allowing the application for the waiver of pre-deposit of the amounts involved, we take up the appeal itself for disposal. 3. On perusal of the records, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry was conducted with the Assistant Commissioner of Central Excise & Customs, Division-II, Surat-I to find out exact date of service of subject Order in Original, to which he could not stated the exact details of service of subject Order in Original being very old case. But he informed that the attested copy of subject Order in Original was supplied to them on 08.02.201I. 4. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In these circumstances, balance of situation demands that, the Commissioner, Surat-I will inquire into, the facts and circumstances as to why and how, the order in original passed by the Divisional Deputy Commissioner, on 29.03.2005, could not be served on the assessee in manner prescribed under Section 37C, till 17.02.2011 (i.e. six years) and take appropriate action, against, defaulting officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for disposal of stay petition and appeal, we find that this order lacks merits and cannot be sustained in the form it exists. Accordingly, the impugned order is set aside and the appeal is remanded back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice. 5. Appeal is allowed by way of remand. (Dictated and pronounced in the Court) X X X X Extracts X X X X X X X X Extracts X X X X
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