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M/s. Jyoti Enterprises Versus Commissioner of Central Excise & Service Tax

2015 (12) TMI 804 - ALLAHABAD HIGH COURT

Condonation of delay - Non delivery of order - Held that:- If the order is served on a member of the family, it is duly served and in our opinion, there is sufficient service. No assertion was made by the appellant before the Tribunal that the servic .....

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nected with the business is irrelevant. Further, nothing has been stated that the address where the service of the original order was made was incorrect. - Condonation denied. - Central Excise Appeal No. - 814 of 2012 - Dated:- 1-12-2015 - Hon'bl .....

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was a considerable delay in filing the appeal, the Tribunal by the impugned order rejected the appeal as being barred by time. The appellant, being aggrieved, has filed the present appeal contending that in the facts and circumstances the delay, if a .....

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t was only thereafter that the appellant applied on 25.9.2010 to the Assistant Commissioner for supply of the copy of the order in original, which was made available on 30.10.2010. The appeal was thereafter presented on 3.12.2010 and, consequently, w .....

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residential premises of the appellant who represented himself to be the nephew. Based on this service, as per paragraph 47(2) of the Adjudication Manual of the Department which allows the adjudication order to be served through the Local Range Office .....

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(1)(2) of the Central Excise Act. For facility the said provision is extracted hereunder: "37C. Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notice issued under this Act or the rules made thereun .....

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, the order in original is required to be served to the person for whom it is intended, namely, the appellant or its authorised agent. The learned counsel submitted that there was no proper service of the impugned order since Virendra Yadav was neith .....

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