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Mr. Asif Aman Bagad and Others Versus Commissioner, Central Excise & Service Tax, Surat-II

2015 (10) TMI 1257 - CESTAT AHMEDABAD

Condonation of delay - Notice of hearing not served - Held that:- On close reading of Section 37C of the Act, it is clear that as per Clause (a) Section 37C(1) the order shall be served by Registered Post with Acknowledgement Due to the person, for whom it is intended. As per Clause (b) of Section 37C(1), if the orders cannot be served in the manner provided in Clause (a) of the said Section, then the order would be affixed at the conspicuous part of the factory. In the present case, it is admit .....

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ms of Section 37C(1)(a) of Central Excise Act, 1944. It is observed by the Adjudicating authority that the notice of hearing was affixed at the factory gate. We also notice that the Appellant vide letter dt.10.12.2007 informed the change of address. The learned Authorised Representative for the Revenue submits that the said letter is in respect of de-bonding of the goods. In our view, the Appellants informed the change of address and it will be applicable in all respects. - Decided in favour of .....

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ng appeals. The learned Advocate on behalf of the Applicants submits that by a letter dt.10.12.2007, they had informed the jurisdictional Assistant Commissioner for change of address. He submits that both the impugned orders dt.10.03.2014 were not served to them as per the procedure prescribed under Section 37C of Central Excise Act, 1944. He submits that the orders were not sent by Post as required under Section 37C(1)(a) of the said Act. In this connection, the learned Authorised Representativ .....

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Ltd Vs CCE Daman -2009 (245) ELT 757 (Tri-Ahmd). 3. After considering the submissions of both the sides and on perusal of the records, we reproduce the relevant provision of Section 37C of the Central Excise Act, 1944 as under:- 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 sending it by registere .....

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t as per Clause (a) Section 37C(1) the order shall be served by Registered Post with Acknowledgement Due to the person, for whom it is intended. As per Clause (b) of Section 37C(1), if the orders cannot be served in the manner provided in Clause (a) of the said Section, then the order would be affixed at the conspicuous part of the factory. In the present case, it is admitted position that the order was not served as per Clause (a) of Section 37C(1) of the said Act and therefore, the service of .....

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