TMI Blog2015 (9) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT) has rejected the plea that unless order is received by assessee in person, it cannot be treated to be communicated to him - The ratio of the Hon'ble High Court is squarely applicable to this case and the delay of 152 days not justified and cannot be condoned - Condonation denied. - Appeal No. C/COD/42395/2014, C/MISC/42396/2014, C/S/42394/2014 & C/42178/2014, C/COD/42397/2014, C/MISC/42399/2014, C/S/42398/2014 & C/42179/2014, C/COD/42400/2014, C/MISC/42402/2014, C/S/42401/2014 & C/42180/2014 - Final Order No.41156-41158/2015 - Dated:- 7-9-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ. For the Petitioner : None For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OIO on 10.7.2013 and the date of service of impugned order is established. The appellant stated in their COD applications that they received the order only on 19.12.2013 and the same is not supported with any evidence. In the absence of any contrary evidence by appellant, there is no justification for condoning the delay of 152 days. We find that on an identical issue of service of order, the Hon'ble Allahabad High Court in the case of Nanumal Glass Works Vs CCE Kanpur (supra) has rejected the plea that unless order is received by assessee in person, it cannot be treated to be communicated to him. The relevant paragraphs are reproduced below :- 8. We have considered the submissions of learned counsel for the parties and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders, summons etc. Section 37C is quoted below :- 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 sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or application by authorised representatives, the documents authorising such representatives to appear on their behalf shall be appended to the memorandum of appeal, application or memorandum of cross- objections if they are signed by the authorised representatives and the said documents shall indicate clearly the status of the authorised representatives as to whether they are relatives or regular employees of the parties and the details of the relationship or employment or, in cases where they are not relatives or regular employees, their qualifications to act as authorised representatives under the Acts or, in the case of a person referred to in rule 2(c)(ii), particulars of the notification by which he has been appointed : Provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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