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TMI Blog2014 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner and Sri B.K.S. Raghuvanshi, learned counsel for the respondents. With the consent of learned counsel for the parties, I proceed to decide the matter finally at this stage under the Rules of the Court. 2. The petitioner's appeal preferred under Section 85 of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has been rejected by Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into relevant question as to on which date order, appealled against, was tendered or delivered to the petitioner in order to attract the provision of "deeming service" upon petitioner under Section 37C(2) of Act, 2944. 5. Section 37C of Act, 1944 reads as under: "Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons 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, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that since order was sent by registered post, it must have been served upon petitioner and appeal filed in 2013, is thus barred by limitation. 7. It has not mentioned as to on which date order dated 21.1.2011 dispatched to the petitioner by registered post, was actually tendered or delivered by Postal Department, in order to attract "deeming service" under sub-section (2) of Section 37C of Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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