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TMI Blog2013 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... t take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department. In the eyes of law the litigants are on equal footing and there cannot be two parameters for rival sides - Appeal filed held as within time. - E/601/2010-Mum - Misc. Order No. M/235/2011-WZB/C-II/EB - Dated:- 15-3-2011 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri V.M. Doiphode, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. ORDER The appellant has filed this appeal along with stay application and early hearing application against the impugned order Belapur/70/Bel-III/R-V/Commr./(Denovo)WLH/2008-09 dated 31-3-2009. 2. The appellant has filed this appeal on 16th Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is barred by limitation is not tenable as the impugned order has been received by the appellants only on 12-3-2010. 6. In rebuttal of this argument, the learned DR contended that the department has not received the letter dated 3-5-2007 sent by the appellant and burden of proof that the letter has been served on the department is on the appellant which they have failed to do so. Hence the argument of the learned Advocate deserves no merit. He further submitted that the appellants cannot take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department. Therefore, the appellant cannot take the benefit of mode of communication of Section 37C ibid. 7. Heard and considered. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). 9. Bare reading of the above Section, it is clear that the provision is for service of decisions, orders, summons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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