9911796707
TMI Blog2009 (3) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) to show that the order was first sent by registered post with acknowledgement due and could not be served in the manner provided in sub clause (a). As such we are once again constrained to set aside the impugned order and remand the matter to Commissioner (Appeals) for examining the above factual aspect and to re-decide the issue on the basis of the same - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the hearing, appellant drew the attention of the Commissioner (Appeals) to the provision of Section 37C as regards service of orders, as also to the Larger Bench decision of the Tribunal in the case of Margra Industries Ltd. v. Commissioner of Customs, New Delhi reported in 2006 (202) E.L.T. 244 (Tri.-LB) laying down that affixing of order in the appellant s premises is not sufficient service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt vide his letter F.No. AR-IV/Demand/Transglobal/2005-06/825, dated 21-8-2008 forwarded the copy of the panchnama dated 13-9-2005 wherein it is recorded as under. 3. The appellants grievance, duly represented through Shri S.S. Gupta, learned Consultant, is that there is no finding of the appellate authority that the impugned order passed by the Original Adjudicating Authority was first served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; As is clear sub-clause (b) of Section 37C is to be adopted only when the order cannot be served in the manner provided in clause (a). Admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
