TMI Blog2015 (10) TMI 1826X X X X Extracts X X X X X X X X Extracts X X X X ..... wledgement Due. In the present case, it is seen that the Panchnama dated 05.06.2008 that Central Excise officers tendered the order in person at the factory premises of the appellant company. But, the security informed that the factory is closed down. So, the said officer affixed a copy of the order at the factory gate, which is within the purview of the service of order or decision, order under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the appeal before Commissioner (Appeals) was dismissed as time barred. 3. Learned Consultant appearing on behalf of the appellant submits that the Adjudication Order dt.19.03.2007 was not communicated to them. They have obtained the copy of the Order under RTI Act and filed the appeal on 10.09.2013. In this context, he drew the attention of the Bench to the relevant portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they would like to open the factory and therefore, the case may be leniently viewed. 4. On the other hand, the learned Authorised Representative appearing on behalf of the Revenue submits that the Section 37C(1)(a) of the said Act provides that the order shall be sent by tendering the order or sending it by Registered Post with Acknowledgement Due. He submits that in the present case, it is ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise officers tendered the order in person at the factory premises of the appellant company. But, the security informed that the factory is closed down. So, the said officer affixed a copy of the order at the factory gate, which is within the purview of the service of order or decision, order under Section 37C of Central Excise Act 1944. I find that this fact was not disputed by the applicant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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