TMI Blog2015 (4) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... he order should reach the appellant. In this case, according to learned C.A., the appellant did not know that order has been sent to them and when they received Order-in-Original in a subsequent case, they came to know that earlier order has been passed and thereafter, they made a request to the department on 2/1/2013 and received a copy on 10/1/2013 and thereafter, the appellant filed appeal on 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that the order has been served. Learned AR argues that it has been held that no such evidence is required if the department shows that the order has been dispatched by procedure prescribed, that would be sufficient. However, learned C.A. relied upon the decision of the Tribunal in the case of Bharat Sanchar Nigam Ltd. vs. Commissioner of C. Ex., Jaipur reported in 2014 (33) S.T.R. 332 (Tri.-Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing such decision or order or notice or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent. 6. On an interactive application of the provisions of sub-sections (1) and (2) of Section 37C the conclusion is compelling that where Revenue seeks to serve an adjudication order by sending it through by registered post, proof of service/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, they came to know that earlier order has been passed and thereafter, they made a request to the department on 2/1/2013 and received a copy on 10/1/2013 and thereafter, the appellant filed appeal on 31/1/2013. In view of above discussions referred to above, appeal having been filed within time, the impugned order is set aside and since there is no order on merits, the matter is remanded to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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