9911796707
TMI Blog2013 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... as raised by assessee has no relevancy in the present case. cod application dismissed. - ST/COD/623/2012 & ST/S/521/2012 and ST/632/2012 - - - Dated:- 5-4-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri M.N. Bharathi, Advocate For the Respondent: Shri P. Arul, Superintendent (AR) JUDGEMENT Per P.K. Das; The applicant has filed this application for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to the appellant. He submits that the order was served through speed post which is not a valid service under Section 37C of the Central Excise Act, 1944. He relied upon the decision of the Honble High Court of Bombay in the case of Amidev Agro Care Pvt. Ltd. Vs. Union of India 2012 (279) ELT 353 (Bom.). He submits that it is proposed to be amended in this Budget insofar as the words by spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el is not applicable in this case. In that case, there was a dispute that the speed post delivery was not received by the appellant-assessee and in that context, the Hon ble Bombay High Court held that sending an order through speed post is not sufficient compliance under Section 37C of the Central Excise Act. 7. In the present case, we have seen that the order was served upon the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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