TMI Blog2017 (9) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original could have been passed for four years thereafter. The reach of Section 37C cannot be extended to such an extent that unless an acknowledgement card containing the signature of the assessee is produced, the service of the Order- in-Original upon the assessee cannot be treated as completed. Once a registered letter or a speed post is proved to have been submitted at the post office and the necessary registration fee or speed post fee paid therein, a presumption would normally arise that in due course, the said registered letter reached the addressee in 48/72 hours - the burden shifts to the assessee to show that despite the entry in the online tracking system, they did not receive the copy of the order. By producing the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was completely in the dark until a garnishee notice was served on the bank. 4. In view of the total denial of the service of the copy of the Order-in-Original on the part of the petitioner, this Court directed the learned Assistant Solicitor General on 12-7-2017 to produce proof to show whether the Order-in-Original was served on the petitioner or not. In response, the learned Assistant Solicitor General has produced the records to show that the Order-in-Original was registered with the speed post counter on 16-9-2013. The receipt issued by the speed post counter on 16- 9-2013 shows that the same was registered to the address of the petitioner. The printout of the online tracking system of India Post shows that the article was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears thereafter. 8. The contention that service of an Order-in-Original is a mandatory requirement under Section 37C of the Central Excise Act, 1944, does not take the case of the petitioner anywhere. As a matter of fact, a similar contention was raised before a Bench of this Court in Rishabh Polymers (P) Ltd. v. Designated Authority/Commissioner of Central Excise, Hyderabad in W.P.M.P.No.53572 of 2016 in W.P.No.5977 of 1999. But by an order dated 07-4-2017, the Bench rejected the contention raised therein. 9. In fact in the said case, the petitioner before the Bench sought a review of an earlier judgment on the basis of Section 37C and also on the basis of 3 decisions of the Supreme Court. But the contention was repealed by a Bench, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post. 12. By producing the printout of the online tracking system, the Revenue has proved in this case that they addressed, pre- paid and posted by registered speed post, the letter containing the Order-in-Original. Once these requirements of Section 27 of the General Clauses Act, 1897, are satisfied, the requirements of Section 37C of the Central Excise Act, 1944, would also stand satisfied. 13. In view of the above, we do not accept that the petitioner was i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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