TMI Blog2019 (5) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 37(C) of the Central Excise Act, 1944 or not - HELD THAT:- Petitioner herein is a Company with which the assessee got amalgamated in the year 2017 and the factum of amalgamation was made known to the respondents only on 03.04.2017. Therefore, the lack of knowledge on the part of the petitioner, which appears to be genuine, would require one more opportunity to be given to them. The lack of kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 73(2) and other provisions, the petitioner has come up with the above Writ Petition. 2. Heard Mr.G.Mohan Rao, learned Counsel for the petitioner, and Sri B.Narasimha Sarma, learned Senior Standing Counsel for the respondents. 3. The order impugned in the Writ Petition is capable of being challenged in a departmental appeal. However, the petitioner seeks to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of intimation for personal hearing along with the returned postal covers. All these documents show that the respondents made genuine attempts to serve the show cause notices on the assessee by name Opportunity Media Private Limited, but the efforts were futile. It appears even from the panchanama filed by the respondents that the assessee had vacated the address from which they were functioning, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be done under Section 37(C) had been done by the respondents. 8. But the petitioner herein is a Company with which the assessee got amalgamated in the year 2017 and the factum of amalgamation was made known to the respondents only on 03.04.2017. Therefore, the lack of knowledge on the part of the petitioner, which appears to be genuine, would require one more opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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