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TMI Blog2013 (8) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... courier - another copy of the said notice was sent which was returned undelivered. Navaratna S. G. Highway Prop. (P.) Ltd. Versus Commissioner of Service Tax, Ahmedabad [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - Any summon or notice to the party had to be sent by registered post with acknowledgement due, to the person for whom it is intended or his authorized agent, or by affixing a copy of the same in the business premises of the person or by displaying the same in the notice board of the office which issued the notice - From the records it was seen that none of these modes had been followed by the Revenue - The matter had went back to the original adjudicating authority for service of the show-cause notice afresh to the assesse and ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.10.2011 for a sum of Rs. 15,61,151/- and confirmed the total demand. The appellant informed the adjudicating authority that they had not received the show-cause notice dated 5.6.2009 and therefore are not in a position to reply to the said notice. However, the adjudicating authority observed that the notice has been served on the appellant and observed that the notice has been sent to the appellant through Courier Agency and the Courier Agency has not returned the same and, therefore, it should be presumed that the notice has been properly served. Accordingly, he rejected the contention of the appellant in this regard. Hence, he appellant is before us. 3. The learned Counsel for the appellant submits that they have not received show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given by the adjudicating authority. 5. We have carefully considered the submissions made by both the sides, 5.1 From the records, it is evident that the show-cause notice dated 5.6.2009 was sent to the appellant through courier, M/s. Blue Bird Mail Services Pvt. Ltd. Further, another copy of the said notice was sent on 31.5.2010, which was returned undelivered. Sending show-cause notice through courier is not an approved mode of service envisaged under Section 37C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Any summon or notice to the party has to be sent by registered post with acknowledgement due, to the person for whom it is intended or his authorized agent, or by affixing a copy of the same in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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