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TMI Blog2013 (4) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... he same was misplaced during shifting of their office to a new location. So the main point of receipt of order in original before 06.9.2011 stands settled when the appellant himself accepts the receipt of the order. Further, it is rightly pointed out by the by A.R. for the department that none of the judgments case of R.K. Agarwal vs. CESTAT, New Delhi [2007 (11) TMI 62 - HIGH COURT ALLAHABAD] relied upon by the appellant is applicable to the facts of this case as in all those cases, the fact of receipt of order by the assessee was never established. Against assessee. - ST/50 of 2012 - Final Order No. A/10414/2013-WZB/AHD - Dated:- 25-3-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri D.K. Trivedi, Advocate For the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that as no RPAD procedure was followed by the department, the order in original dated 30.12.2010 cannot be deemed to have received by them before 06.09.2011. 3. Learned AR on the other hand argued that, as per Section 37C (a) of Central Excise Act, the order in original can be served in either of the following:- (a) by tendering the decision, or (b) by sending the order by registered post with acknowledgement due. He argued that tendering of decision by delivering the desired communication personally to the authorised person of the appellant is also a method of service under the provisions of Section 37C. It was argued that as per the letter dated 05.09.2011, written by M/s. Vishal Enterprise to the Deputy Commissioner, Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of Section 37C of Central Excise Act, 1944, which is reproduced below:- Section 37C. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notice issued under this Act or the rules made there under, shall be served,- (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the averments made in the writ petition as also the orders of the Tribunal. There is nothing on record to establish that the petitioners have authorised anybody to receive the copy of the adjudication order on their behalf. The Authorised Signatory has received the adjudication order on behalf of M/s. Kuwer Industries Ltd. and, therefore, the service of the adjudication order would not amount the service upon the petitioners. It may be relevant to mention here that as per law it was incumbent upon the department to serve the adjudication order on the petitioners also. Therefore, the date of the service of the adjudication ought to have been treated as 17-7-2002 when the certified copy of the said order was made available to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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