TMI Blog2018 (6) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, Show Cause Notice was served personally upon the appellant. Appeal dismissed - decided against appellant. - Service Tax Appeal No. ST/52978/2014-CU[DB] - Final Order No. 52242/2018 - Dated:- 11-6-2018 - HON BLE MR. V. PADMANABHAN, MEMBER ( TECHNICAL ) HON BLE MRS. RACHNA GUPTA, MEMBER ( JUDICIAL ) For the Appellant : Ms. Rinki Arora , Advocate For the Respondent : Mr. A.K. Singh, DR ORDER Per : V. Padmanabhan The present Appeal challenges the Order-in-Appeal No. 7/2014 dated 24.02.2014. The appellant is engaged in providing services in relation to erection, commissioning and installation and the dispute pertains to the period 2009-2010 for which the Department has demanded the service tax. In the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original through registered post. Such service is considered as service of the Order and the affidavit filed by the appellant does not appear to be factual. 4. Heard both the sides and perused the record. 5. The impugned order has dismissed the Appeal filed before the Commissioner (Appeals) on the ground of time bar. It is seen from the record that the Order-in-Original dated 26.12.2011 was despatched by the Department through registered post. The Commissioner (Appeals) has taken the view that the Order has been properly served complying with the provisions of Section 37C. These observations in para 7 are reproduced below: 7. Sub-section (2) of Section 37C of the Central Excise Act, 1944 speaks that every decision or order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the correct address is sufficient compliance. I also rely on the judgment of Hon ble High Court Madras in the case of P. Bhoormal Tirupati vs Additional Collector of Customs, Madras reported in 2000(126)ELT65(Mad.) 6. The appellant has not brought to our notice by means of any coherent evidence that the Order was never served upon him prior to 07.01.2013. 7. It is also noticed that the appellant has not bothered to appear before the original Adjudicating Authority also. In the facts and circumstances of the case, Show Cause Notice was served personally upon the appellant. 8. In the facts and circumstances of the case, we find no reason to interfere with the findings of the lower authority which is upheld and the Appeal dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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