2008 (7) TMI 708 - AT - Central Excise

Summary

Issues involved: Interpretation of service of stay order under Section 153 of the Customs Act and compliance with Section 129E leading to dismissal of appeal.

Interpretation of service of stay order under Section 153 of the Customs Act:
The Appellate Tribunal directed the appellants to pre-deposit an amount under Section 129E of the Customs Act and report compliance. The stay order sent via registered post was returned undelivered. The issue arose whether the stay order was effectively served on the party. Referring to a Delhi High Court ruling, it was argued that the stay order should be deemed as served on the party under Section 153 of the Customs Act. The Tribunal noted that the provisions of Section 153 are analogous to Section 37C of the Central Excise Act, and thus, the ruling's ratio was applicable to the service of notices/orders of the Tribunal on parties under Section 153 of the Customs Act.

Compliance with Section 129E and Dismissal of Appeal:
The Hon'ble High Court held that the burden of proof of tender or delivery of the order by post is on the authority despatching the notice. The sender must demonstrate that the order was sent by registered post to the addressee. If proven, the deeming fiction under the relevant sections would apply, shifting the burden to the addressee to prove non-service. As the appellants failed to comply with the pre-deposit directive under Section 129E, the appeal was dismissed for lack of adherence to the Customs Act requirements.

*(Dictated and pronounced in open court)*