2012 (2) TMI 440

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..... Advocates, for the Appellant. Shri P.N. Das, Commissioner (AR) with V.K. Singh, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved in these applications, therefore are being taken up together. The applicant, Radha Dyg. & Printing Mills, filed application for waiver of pre-deposit of duty of Rs. 16,79,68,422/-, interest and penalty. The other .....

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..... arks 'left'. The contention of the applicant is that the impugned order is passed ex parte without following the provisions of Section 37C of the Central Excise Act. 5. The learned counsel appearing on behalf of S/Shri Ashesh Goradia, Pravin Goradia and Saryu Goradia submitted that the applicants received the notice of hearing and sought adjournment and the same was not allowed, therefore th .....

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..... ;    By tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; (b)     If the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or w .....

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..... during the argument is that as the notices were received back by the adjudicating authority with the postal remarks "left" or "unserved", therefore the adjudicating authority has to follow the procedure laid down under Section 37C of the Act. As per the provisions of Section 37C, the service can be made by affixing a copy on the notice board of the officer or authority who or which passed such de .....

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..... nd merit in the contention of the applicants that an opportunity of hearing is to be granted by the adjudicating authority. In view of this, the impugned order qua the applicants is set aside, after waiving pre-deposit of duty, interest and penalties and the matter is remanded to the adjudicating authority for de novo adjudication and to decide afresh after affording an opportunity of hearing to t .....

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