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TMI Blog2014 (8) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... en returned as unserved. On the contrary, even seven Appeals filed by the Applicant subsequently before this Tribunal the same address has been shown as the address for communication - Decided against assessee. - E/A/209/2009 - MO/75554/2014 - Dated:- 19-3-2014 - D M Misra And I P Lal, JJ. For the Appellant : Shri B N Chattopadhyay, Consultant For the Respondent : Shri A Roy, A.R (Supdt.) PER : D M Misra This is an application filed seeking restoration of the Appeal dismissed earlier, vide Order No.A-253 To 255/Kol/2010 dated 12.04.2010. 2. Ld. Consultant appearing for the Applicant has submitted that even though they have filed the Appeal on 30.04.2009 before this Tribunal, thereafter, they have not received any co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss. In support, the relevant extracts of the Dispatch Register along with the Speed Post Number has been mentioned along with that report. Further, the registry has reported that as per their request, copies of the Orders dated 08.02.2010 and 12.04.2010 were sent again to the present Applicant on 22.08.2013 on the same address, as mentioned in their EA-3 Appeal Form and the same were duly received by them. The Registry reported that none of the communications sent to the address mentioned in the EA-3 Form had been returned by the postal authorities, as undelivered; and the last communication sent to the Applicant on 22.08.2013 on the same address, had been received by the Applicant.; thus, the hearing notices and Orders were communicated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2010. He has submitted the case law cited by the Applicant is not applicable to the facts of the case as it related to communication of the adjudication Order and the incident was solitary one, whereas in the present case all communications were sent to the same address and none of the same were returned as undelivered. 6. Heard both sides and perused the records. We find from the records that the letters/communications had been issued from time to time by the Registry on the address mentioned in the EA-3 Appeal Form and the same were not returned, as undelivered, by the postal authorities. From the record of the Dispatch Register produced by the Registry, it is crystal clear that the notices/orders were communicated in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97)ELT 160(Guj.). In the said case, the Registry of the Tribunal has specifically averred that the envelop had been returned as unserved, and the other method of service was not adopted. The Hon'ble High court observed as: 13. In the present case, the Registry of the Tribunal has categorically averred that it had sought to effect the service in the manner laid down in Section 37C(1)(a) of the Act and the envelope had been returned unserved. Therefore, the Registered Post had not been acknowledged. Thereupon, it became necessary for the authority to effect service in the mode prescribed under Section 37C(1)(b) of the Act, and in the event of non-service by the said manner, by the mode prescribed under clause (c) of sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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