9911796707
TMI Blog2014 (3) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER During the visit of the officers to the appellant's factory on 20-7-2005, the physical stock of raw material M.S. Scrap was found short and on verification of notebook, actual quantity of production was also found to be more than what was accounted. Proceedings were initiated against the appellant, which culminated into confirmation of demand of Cenvat credit of Rs. 8,24,843/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal hearing nor the order-in-original since it was not sent to the address of the unit where the offence was registered. The unit against whom the offence has been booked, has been closed down. The ld. Counsel also submitted that the unit has been sold out and the head office is located in Mumbai. 3. I have considered the submissions. The Commissioner (Appeals) has taken a view that the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in the law providing that the order can be served on any of the unit. It is actually strange as to how the order has been served on other address. In fact, Section 37C of Central Excise Act, 1944 itself provides different means of service when the order cannot be served by Registered Post Acknowledgement Due. But, obviously in this case, provisions of Section 37C of Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal itself taken up so that the matter can be remanded to original adjudicating authority at this stage itself. This is in view of the fact that no personal hearing was also given by the original adjudicating authority and therefore, the principles of natural justice have not been fulfilled. Accordingly, the impugned order is set aside and matter remanded to original adjudicating authority fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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