TMI Blog2016 (8) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... an economy travel while a service through speed post can be compared to business class. Other than that, there is no distinction between two – speed post considered as valid mode of communication – appeal dismissed – decided against appellant. - Central Excise Appeal No. 115 of 2015 - - - Dated:- 1-8-2016 - V. Ramasubramanian And Anis, JJ. For the Petitioner : Sri Mohd. Shafiq, representing Sri T. Vinod Kumar For the Respondents : Sri M.V.J.K. Kumar, Senior Standing Counsel JUDGMENT This appeal by the assessee under Section 130 of the Customs Act, 1962, raises the following substantial questions of law: (1) Whether the impugned order failed to see the fact that speed post is not one of the authorized mode of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 975. 4. On 14-8-2012, a notice was issued to the appellant calling upon them to show cause as to why a demand to the tune of ₹ 1,07,50,083/- should not be made towards differential duty, on the ground that what was imported by the appellant was a Manganese Concentrate and not Manganese Ore . In other words, the Adjudicating Authority took a stand that the material imported was not covered by the exemption notification. 5. The appellant filed their objections to the show cause notice, on 22-8-2012. It appears that after considering the objections, an Order-in-Original was passed on 22-12-2012. It appears that the same was also sent by Speed Post and the same was received by the appellant on 25-12-2012. 6. However, claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s may be approved by the Commissioner of Customs; (b) if the order, decision, summons of notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house. 9. It appears that four different High Courts have taken the view that so long as the words Speed Post are not used in Section 153(a) of the Customs Act, 1962, when a similar enactment uses the expression Speed Post under Section 37(C) of the Central Excise Act, 1944, the service of any notice or order through Speed Post under the Customs Act, 1962, cannot be construed as a valid service. 10. It is true that Section 37(C)(1)(a) of the Central Excise Act, 1944, uses the expression Speed Post . This provision in the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohan Bottling Company (P) Ltd. [2010 (255) E.L.T. 321 (P H)], which was a case that arose under Section 37(C) of the Central Excise Act, 1944. 13. Another Bench of the Bombay High Court, in NEW DRUG [2015 (325) E.L.T. 313 (Bom.)] CHEMICAL CO. v. UNION OF INDIA , followed the ratio laid down in AMIDEV AGRO CARE PVT. LTD. (3 supra). Even the Punjab and Haryana High Court took a similar view in COMMISSIONER OF C. E X ., LUDHIANA v. BEST DYEING [2011 (271) E.L.T. 518 (P H)], while considering a case arising under Section 35(C) of the Central Excise Act, 1944. However, one Division Bench of the Allahabad High Court, in MIRZAPUR ELECTRICAL INDUSTRIES LTD. v. COMMR. OF C. EX., ALLAHABAD [2014 (300) E.L.T. 496 (All.)], took the view that reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d impliedly, decision of the single Judge in SUPER HOUSE LTD. (1 supra). Therefore, the same is not of any assistance to the appellant. 16. Insofar as the decision of the Madras High Court in PREMIER GARMENT PROCESSING (2 supra) is concerned, it is seen from paragraph 11 of the order that the Court was carried away by one important fact, namely, that there was no proof filed by the Department to support the delivery of the order upon the assessee. There was proof for having dispatched the order by speed post, but the Court found no proof having been filed to support delivery. Therefore, the decision rendered by the Madras High Court, appears to have turned partly on facts and partly on law and hence it cannot be taken to be an authoritat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld connote. The Orissa High Court had referred to Section 28 of the Indian Post Office Act, 1898, which provides for registration of postal articles. The Orissa High Court further pointed out that Speed Post service was introduced, by way of an amendment to the Indian Post Office Rules, 1933, by a Gazette Notification issued by the Ministry of Communications (Department of Posts), Government of India, dated 24-7-1986. After taking into account Section 28 of the Indian Post Office Act, 1898 and Rule 66B of the Indian Post Office Rules, 1933, the Orissa High Court came to the conclusion that the Speed Post is nothing but another method of registering an article through the Postal Department under Section 28 of the Indian Post Office Act, 189 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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