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TMI Blog2014 (7) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), even then the Revenue was required to follow due procedure of law. It is not open to the Revenue to deviate from the law laid down under procedure of Rule 37C, even though following of the same would not have served any purpose. It has to be kept in mind that all the creations of the statue are required to follow the law in deciding the legal issues and there is no scope for any personal assumptive conclusions. As the appellant received the order in July and during the relevant period, he was in jail, the appeal memorandum was signed by his brother - If the appellant was able to give the authorization to his brother, he could have very well signed the appeal papers himself. As the appellant, during the relevant pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the grounds of appeal but under the facts of case ) seems more a guesswork than a confirmed fact, as the Appellant has himself mentioned that observance of procedure under said Section 37C in the instant case, is not known to him. I feel that in cases the appellants, whomsoever, ought to confirm such facts from the right office which in this case was the office of the adjudicator. Be as it may, but if just for the sake of discussion either, if I accept that the procedure under said Section 37C was not followed in the instant case even then I do not find it a potent plea in the facts and circumstances of the present case. The said Section 37C, prior to prescribing for pasting of orders etc. (clause (b) of Section 37C refers), s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed but has observed that inasmuch as the appellant was not residing at the same address at which the impugned orders were to be sent by registered post and would not have resulted in any other situation. As such, he has held that non- observation of the procedure does not come to rescue of the appellant. 3. I do not agree with the above observations of the Commissioner (appeals) which are in the nature of assumption and presumption. Even if the sending of the order would not have resulted in any other situation, as observed by Commissioner (Appeals), even then the Revenue was required to follow due procedure of law. It is not open to the Revenue to deviate from the law laid down under procedure of Rule 37C, even though following of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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