TMI Blog2014 (7) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... on of delay in filing the appeal. Accordingly, both the applications for condonation of delay of filing appeals are rejected - Decided against assessee. - ST/41424-41425/2013 - Final Order Nos. 40593-40594/2014 - Dated:- 16-7-2014 - Shri Pradip Kumar Das, Member (J) and R. Periasami, Member (T) Shri Raghavan Ramabadran, Advocate, for the Appellant. Shri P. Arul, Supdt. (AR), for the Respondent. ORDER The facts of the case in these applications for condonation of delay of 311 days in filing the appeals are common and, therefore, both are taken up together for disposal. Both the appeals were filed against two Adjudication orders, both dated 10-5-2012. 2. The learned Counsel on behalf of the appellants drew the attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Counsel on behalf of the applicant submits that clause (a) of Section 37C(1) of the Central Excise Act, 1944 provides that the order must be communicated to the person for whom it is intended or the authorised agent, if any. So, the service to the M/s. ISS Integrated Facility Service Pvt. Ltd. is not a valid service. He further submits that the delay is not either wanton or deliberate for the reason that there were series of demands on the same issue and one of the cases for subsequent period, the Commissioner himself allowed. The appellants are regularly filing appeals on the same issue and as such, there is no deliberate intention of delay in filing the above appeal. He also relied upon the decision of the Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced below :- SECTION [37C.] 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 (a) sending it by registered post with acknowledgment due [or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to the person for whom it is intended or his authorised agent, if any; 6. On a plain reading of the above Section, it can be ascertained that the order should be sent by Regd. Post with acknowledgement due to the person to whom it is inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id letter was not delivered to us and give a detailed report to us at the earliest. 7. It is seen from the above letter that the security service is an agent of the applicant and it is also responsibility of the security service to receive the mails, courier etc. We find force in the submission of the learned Authorised Representative that the appellant appeared in the personal hearing before the adjudicating authority and thereafter, there was no follow up by the applicant in respect of the present proceedings. Thus, it is a clear case of sheer negligence and/or inaction on the part of the appellant. 8. In view of the above discussion, we do not find any satisfactory reason for condonation of delay in filing the appeal. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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