2013 (5) TMI 811 - HC - Central Excise

Summary

Issues involved: Challenge to garnishing order, non-receipt of assessment order, right to appeal, presumption of service.

Challenge to Garnishing Order: The petitioner challenged the garnishing order issued by the respondent on the grounds of not being served with the assessment order, which was alleged to have been passed on a specific date.

Non-Receipt of Assessment Order: The respondent claimed that the assessment order was sent via speed post, supported by entries in the dispatch register and a receipt generated by Pre-printed Barcode. A presumption of receipt was argued due to the recognized method of sending the post.

Right to Appeal: The petitioner contended that the presumption of receipt is rebuttable, highlighting the non-receipt of the post and the subsequent supply of the assessment order along with the counter affidavit. The petitioner sought to appeal based on the copy of the assessment order provided.

Presumption of Service: Considering the settled legal position in various authorities and courts in India, the Court held that the petitioner had been supplied with a copy of the assessment order along with the counter affidavit. The Court allowed the petitioner to prefer an appeal within 15 days.

Decision: The Court directed the petitioner to prefer an appeal within 15 days, with the appellate authority having the discretion to pass interim or final orders. If the appeal is not heard on merit, the appellate authority must consider the prayer for interim relief promptly and decide within 15 days. The garnishing order was stayed until the petitioner's application for interim relief was decided by the appellate authority. The writ petition was allowed accordingly.