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M/s RP Casting Pvt Ltd Versus The Custom, Excise and Service Tax Appellate Tribunal, New Delhi and anr

2016 (6) TMI 996 - RAJASTHAN HIGH COURT

Condonation of delay in filing an appeal before the tribunal - it was submitted that the order against which appeal was preferred before the Tribunal had not been served on the appellant-assessee - The appellant was not aware of the order. - Held that:- The perusal of section 37C(1) of the Act of 1944 reveals mode of dispatch and, at the relevant time, it could have been sent through registered post but with acknowledgement due. There is nothing on record to show that after sending copy of the o .....

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JK RANKA, JJ. For The Appellant : Mr Prateek Singh for Mr Mahesh Gupta For The Respondent : Mr Vinay Mathur BY THE COURT: The appeal is listed on second stay application, however, learned counsel for the assessee submits that stay application has become infructuous as the entire amount has been recovered by auction of the property of the assessee. The prayer is made to hear and decide the appeal on its merit. In view of aforesaid, second stay application is dismissed as rendered infructuous. Wi .....

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e appellant. The delay in filing appeal before the Tribunal was required to be considered in the light of the aforesaid and section 37C(1) of the Central Excise Act, 1944 (for short 'the Act of 1944'). The appeal preferred by the appellant along with application for condonation of delay was dismissed by the Custom, Excise & Service Tax Appellate Tribunal (for short 'the appellate tribunal') ignoring the delay in service of copy of the order. When the order appealed by the app .....

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al. It is submitted that delay in filing the appeal is almost of 10 years thus may not be condoned. The copy of the order was dispatched through registered post on the address furnished by the appellant vide notice dated 4.10.1999 and it was not received unserved thus presumption about service was drawn. If the period of limitation is counted from the aforesaid date, the appeal is barred by limitation and without any explanation of delay. The application for condonation of delay was rightly dism .....

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missioner of Central Excise to send a copy of the order. The copy of the order was then dispatched through registered post on 4.10.1999 but was not received by the appellant. The appellate tribunal found that the appellant was knowing about the order and made a request to send it at the appellant's address thus, knowing about the order, delay in filing of the appeal cannot be held to be justified. We find that mandate of section 37C(1) of the Act of 1944 has not been taken into consideration .....

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nd Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963), to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the dec .....

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