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TMI Blog2014 (6) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... R The 1st petitioner's only grievance is against the proceedings concluded in pursuance of the show cause notice issued to the 1st petitioner, evidenced by Exhibit P1; the appellate remedy against which could not be availed of only because of no proper service of notice. Admittedly the 1st petitioner had two addresses, one of the Registered Office and another of the place of business. Exhibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght 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.Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the addressee on two occasions when it was attempted to be served, was found to be not due to the default of the landlord. On the fact situation as also the reasonable, effective, equitable and practical interpretation; it was declared that the word 'served' should be read as sent by post and 'receipt' the attempt of postman to tender the letter at the address. Though service wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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