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M/s. Ventrapathi Financial Services Versus The Superintendent of Central Excise and four Others

2015 (7) TMI 468 - ANDHRA PRADESH HIGH COURT

Validity of adjudication order / order in original - service of letters at wrong address - assessee contended that notice preceding passing of final order was not served on the petitioner thereby the petitioner was deprived of an opportunity to put forth their grievance on merits of the matter - Recovery proceedings - Held that:- it cannot be said that the Department was not aware of the correct address of the petitioner and it is an admitted fact that both the show cause notice and final order .....

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ving liberty to the respondents-authorities to pass appropriate orders after giving an opportunity of hearing to the petitioner - writ petition allowed - Decided in favor of assessee. - W.P. No. 12350 of 2015 - Dated:- 26-6-2015 - G. Chandraiah And Challa Kodanda Ram,JJ. For the Petitioner : Sri T. Vinod Kumar For the Respondents : Dr. Sri K. Manmadha Rao, SC for ORDER (Per Honble Sri Justice Challa Kodanda Ram) This writ petition is filed seeking to set aside the Adjudication Order dated 30.05. .....

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to the Department is Door No.46-16-14/2, Panduranga Street, Danavaipeta, Rajahmundry which is mentioned in Form ST-2, certificate of registration granted under Section 69 of the Finance Act, 1994. The fact of final order having been passed by the 3rd respondent came to the knowledge of the petitioner only when the banker having received recovery notice dated 01.04.2015 communicated the same to the petitioner through letter dated 09.04.2015. Thereafter, the petitioner caused enquiry and came to .....

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so pointed out that both in the show cause notice dated 10.10.2013 and in the final order dated 30.05.2014, the address mentioned is M/s.Ventrapati Financial Services, Proprietor of Shri Hari Krishna Kishore Ventrapati, D.No.46-16-4, Danavaipeta, Rajahmundry 533103. On the face of it, the address mentioned in the final show cause notice as well as the final order is entirely different from the address under which the petitioner-firm was registered. The respondents have filed counter affidavit st .....

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petitioner and Sri Dr.K.Manmadha Rao, learned Standing Counsel for the Central Excise and Customs Department and perused the material placed on record. The learned counsel for both the parties have reiterated their respective stands as set out in their pleadings. The learned counsel for the respondents has filed Form ST-2 under which registration was granted to the petitioner and the same reveals address of the petitioner as 46-16-14/2, Panduranga Street, Danavaipeta, Rajahmundry. According to .....

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nal order dated 30.05.2014 also bears the address 46-16-4, Danavaipeta, Rajahmundry which is different from the address registered with the Department. Apart from this, in the letters dated 18.07.2013 and 18.09.2013 of the respondents-authorities, which have been filed by the learned Standing Counsel for the Department, the address mentioned is the same as is found in the certificate of registration which is in fact correct address. In other words, it cannot be said that the Department was not a .....

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f clarity, Section 37(C) of the Central Excise Act, 1994 as well as Section 83 of the Finance Act may be noticed as under: Section 37(C):- Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due [or by speed post with proof of delivery of by courier approved by the Centr .....

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nded; c) if the decision, order, summons or notice cannot be served in the manner provided in clauses(a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. Section 83:- Application of certain provisions of Act 1 of 1944: The provisions of the following sections of the Central Excise Act, 1944 (1 of 1944), as in force from time to time, shall apply, so far as may be, in relation to servic .....

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