TMI Blog2014 (6) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ore. Section 83 of the Finance Act, 1994 contemplates that certain provisions of the Central Excise Act, 1944 would apply to that Act. Section 37C of the Central Excise Act deals with service of decisions, orders, summons, etc. Looking at Section 37C, one of the modes of service is registered post with acknowledgement due. There is no dispute that the Department had attempted service by that mode and if the Section provided only that, then the decision of the Hon'ble Supreme Court would squarely apply. However, the provision specifically took into account the instances where service could not be effected as provided in clause (a); by clause (b), which mandates affixing a copy of the order, summons or notice on some conspicuous part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, a Company. In the 2nd petitioner Company, two out of the four partners of the 1st petitioner-firm were Directors. Immediately thereafter the 1st petitioner issued a communication, Exhibit P4, contending that they were never served with an order determining the service tax due and sought for a certified copy, so as to avail of the statutory remedies. 3. The learned Standing Counsel for the respondents would submit that the order was sent by post to the place of business, supplied by the 1st petitioner. The same having been returned unserved, it is the contention of the Department that they have no further obligation in the matter, since the Hon'ble Supreme Court in M/s.Madan Co. v. Wazir Jaivir Chand [AIR 1989 SC 630] held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exhibit P5 is a communication of the respondent addressed to the Registered Office long before the show cause notice itself was issued. The grievance projected by the petitioner is to be looked into on an analysis of the totality of the circumstances coming to fore. Section 83 of the Finance Act, 1994 contemplates that certain provisions of the Central Excise Act, 1944 would apply to that Act. Section 37C of the Central Excise Act deals with service of decisions, orders, summons, etc. Looking at Section 37C, one of the modes of service is registered post with acknowledgement due. There is no dispute that the Department had attempted service by that mode and if the Section provided only that, then the decision of the Hon'ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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