2012 (2) TMI 440

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..... ing pre-deposit of duty, interest and penalties and the matter is remanded to the adjudicating authority for de novo adjudication and to decide afresh after affording an opportunity of hearing to the appellants. The appellants are directed to appear before the adjudicating authority on 9-4-2012 at 10 am and thereafter the adjudicating authority will fix the date of hearing and decide in accordance with law - Decided in favour of assessee.
Shri S.S. Kang and Sahab Singh, JJ. Shri Mayur Shroff, J.C. Patel, Vipin Jain and Vishal Agarwal, Advocates, for the Appellant. Shri P.N. Das, Commissioner (AR) with V.K. Singh, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved in these applicatio .....

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..... he opportunity of personal hearing is granted, the applicants can explain their case as the applicants have already filed reply to the show cause notice. 6. We find that as noticed by the adjudicating authority, notices of personal hearing issued to the applicants were received back undelivered or with the postal remarks "unserved" or "left". The notice is to be served as per the procedure prescribed under Section 37C of the Act. Section 37C of the Central Excise Act reads as follows :- "37C. Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) By tendering the decision, order, summons or notice, or send .....

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..... ch summons or notice in case the same is not served as the manner prescribed under clause (a) of Section 37C of the Act. In the present case, the above procedure has not been followed. 7. On the last date of hearing, the Revenue was directed to produce evidence regarding the affixing of the copy of notices on the notice board. The Commissioner of Central Excise, Mumbai-III vide letter dated 13-2-2012 informed the AR (Additional Commissioner) that notices were not affixed on the notice board though the same were received back from postal authorities with the remarks "left or unclaimed, returned to sender". 8. In view of the above, as the notices for hearing were not served as per the provisions of Section 37C of the Central Excis .....

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