TMI Blog2015 (10) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... the service of the order is not legal and proper. - it is a fit case for condonation of filing of appeal. - main contention of the learned Advocate on behalf of the Appellants is that they could not file the reply to the Show Cause Notice and no proper opportunity of personal hearing was granted. On perusal of the impugned orders, we find that no personal hearing notice was issued in terms 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, C.E. S.T., Surat-II in Order No.A/10307/2014, dt.28.02.2014, which was followed by the decision of the Tribunal in the case of Trans Global Agencies Pvt. 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 registered post with acknowledgement due, to the person for whom it is intended or hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to the Show Cause Notice and no proper opportunity of personal hearing was granted. On perusal of the impugned orders, we find that no personal hearing notice was issued in terms 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. 8. After considering overall facts and circumstances of the case, we find that it is appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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