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TMI Blog2014 (2) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... returned undelivered with remarks of postal authority as "Not Known". From this, the Tribunal inferred that the appellant has changed its address without an intimation to the Tribunal and consequently the appellant appeared to be not interested in pursuing the appeal. As a matter of fact, the order of the Tribunal, as was urged before the Court, was served on the same address. The provisions of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember 2013. The Tribunal dismissed an appeal filed by the assessee against an appellate order of the Commissioner of Central Excise (Appeal) in default in the following terms:- "Today when this matter was called none (sic) representing the appellant appeared for the hearing, even though the notice for hearing had been sent in time on 20.08.2013. There is no request received for adjournment. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Tribunal failed to exercise the jurisdiction vested in it under Section 35B by not considering and deciding the appeal of the appellants on merits. (C) Whether even otherwise the demand of penalty is wholly excessive, arbitrary and unreasonable.?" Section 37C (1) of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') provides as follows:- "37C. Service of decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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." In the present case, as the order of the Tribunal itself would indicate, the notice which was remitted to the assessee was returned undelivered with remarks of postal authority as "Not Known". From this, the Tribunal inferred that the appellant has change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in favour of the assessee. In the circumstances, it is not necessary for the Court to answer questions B and C. The appeal shall, accordingly, stand disposed of in the aforesaid terms. As a result of the aforesaid judgment, learned counsel appearing for the assessee states that the assessee shall appear before the Tribunal on 17 February 2014 together with a certified copy of this order so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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