9911796707
TMI Blog2015 (9) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... No.911 to 913/2013 dt. 28.6.2013. There are other miscellaneous petitions listed for hearing today. 2. When the COD applications were listed on 9.3.2015, none appeared on behalf of appellant. Thereafter, the matter has been rolling on the Board on several days and finally when the matter was listed on 9.3.2015, a notice was issued for 13.4.2015. On 13.4.2015, the counsel appeared for the COD application. Revenue was directed to obtain a report on the date of service of the impugned order on the appellant with evidence. Accordingly, it was listed on 25.6.2015 and the matter is arising today. 3. Today also none appeared on behalf of appellant and the A.R for Revenue submits a copy of letter dt. 7.8.2015 signed by the Administrative Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent (appellant in this appeal) to pay Rs. 25% of the penalty imposed amounting to Rs. 51205/- within 30 days from today. The Tribunal having specifically directed for payment of the amount from the date of passing of the order, the appellant could have taken benefit of the said order within 30 days from 22nd July, 2010. Admittedly, the appellant claimed deposit of 25% of the amount on 30th August, 2010 i.e. beyond 30 days. 10. Now comes the submission of the appellants counsel that 30 days time shall be deemed to take place from the date of communication of the order. There are two reasons for not accepting the aforesaid submission. Firstly when the order of the Tribunal specifically directed for deposit within 30 days from (today) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or authority who or which passed such decision or order or issued such summons or notice. Every decision or order passed or any summons or notice (2) issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). 12. A perusal of Section 37C(a) indicates that in case the decision is tendered to the person or his authorised agent, the same shall be deemed to be served in accordance with the Act. In the present case, the Advocate of the appellant who is authorised agent within the meaning of Section 37C, being present on the date of the order, the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for the purposes of the Rules. Rule 35 of the 1982 Rules provides that an order passed in an appeal or on an application shall be communicated to the appellant or the applicant and to the respondents either in person or by registered post. Rule 35 is quoted below :- Communication Rule 35. of orders to parties. - Any order passed in an appeal or on an application shall be communicated to the appellant or the applicant and to the respondent either in person or by registered post. 15. Section 37C of the 1994 Act read with Rules 13 and 35 of the 1982 Rules clearly indicate that communication of the order to authorised agent of a person is sufficient communication. Thus when the order was passed by the Tribunal on 22nd July, 2010 in presenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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