TMI Blog2014 (3) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Therefore, when Section 37C of Central Excise Act, 1944 provides that order part has to be served by sending it by Registered Post Acknowledgement Due, it has to be sent to the unit which has been registered. If the appellant has more than one unit, there is no provision in the law providing that the order can be served on any of the unit. It is actually strange as to how the order has been ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial M.S. Scrap was found short and on verification of notebook, actual quantity of production was also found to be more than what was accounted. Proceedings were initiated against the appellant, which culminated into confirmation of demand of Cenvat credit of Rs. 8,24,843/- and duty of Rs. 37,944/- with interest and equal amount of penalty has also been imposed. The appeal filed by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t against whom the offence has been booked, has been closed down. The ld. Counsel also submitted that the unit has been sold out and the head office is located in Mumbai. 3. I have considered the submissions. The Commissioner (Appeals) has taken a view that the order was sent to address which was of another unit of the appellant and therefore it cannot be said to have been served. He has stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n other address. In fact, Section 37C of Central Excise Act, 1944 itself provides different means of service when the order cannot be served by Registered Post Acknowledgement Due. But, obviously in this case, provisions of Section 37C of Central Excise Act, 1944 have not been followed and there is no evidence to show that effort was made to serve the order in the premises where the offence case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that no personal hearing was also given by the original adjudicating authority and therefore, the principles of natural justice have not been fulfilled. Accordingly, the impugned order is set aside and matter remanded to original adjudicating authority for fresh consideration after giving an opportunity to the appellant to present their case. The appellant shall inform the correct address for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
