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TMI Blog2014 (10) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... i V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Appeal No. P-II/RKS/145/2011, dated 13-12-2011 passed by the Commissioner of Central Excise (Appeals), Pune-II. Vide the said order, the Commissioner (Appeals) dismissed the appeal filed by the appellant M/s. Krishna Developers on the ground that the appellant had not comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act read with Section 83 of the Finance Act, 1994. 4. In view of the above, we set aside the impugned order and direct the lower appellate authority to decide the case afresh. In case the appellate authority wants to order for pre-deposit, the same should be communicated in writing as envisaged under Section 37C of the Central Excise Act, 1944. Oral communication is not envisaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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