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2016 (5) TMI 834 - RAJASTHAN HIGH COURT

2016 (5) TMI 834 - RAJASTHAN HIGH COURT - 2016 (336) E.L.T. 388 (Raj.) - Service of notice - Whether the CESTAT is justified in accepting that the order dated 21.12.2010 was adequately served upon the appellant - no evidence adduced as to whether the post was ever tendered or affixed in the manner provided under sub-section (1) of Section 37 C of the Central Excise Act, 1944 - Held that:- it is obligatory upon the Tribunal to satisfy itself about delivery or tendering of the notice before presum .....

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, Excise and Service Tax Appellate Tribunal under the order dated 17.06.2015 is justified in accepting that the order dated 21.12.2010 was adequately served upon the appellant though no evidence was adduced as to whether the post was ever tendered or affixed in the manner provided under sub-section (1) of Section 37 C of the Central Excise Act, 1944? The submission of learned counsel for the appellant is that no material was available with the respondent no.2 to arrive at the conclusion that the .....

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