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TMI Blog2015 (1) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ast shown to have made on record) to recover the amounts, in question. This fact also supports the appellant’s stand that they had not received the order inasmuch as no Departmental officer approached them for recovery of the dues, during the intervening period. It is only when they approached the Development Commissioner for de-bonding of their unit and were advised to obtain a no clearance certificate from the Revenue, they approached the Revenue and were informed about the passing of the present impugned order. Immediately they procured a copy of the order under RTI application and filed the appeal within the limitation period of three months. As such, we are of the view that either there is no delay in filing the appeal or even if there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was filed in the year 2011 against an order-in-original passed on 2-12-1999 and as such there was a delay of around 12-13 years in filing the appeal. The said miscellaneous application was listed and the Tribunal vide order dated 22-3-2013 directed the applicant to file a COD application. Accordingly COD application stand filed by the appellant. 4. As per the appellant, they are 100% EOU located at (Bhiwadi) B-493, RIICO Industrial Area, Bhiwadi. On account of failure to carry on their business, their factory had to be shut down and accordingly letter was written to the Development Commissioner on 4-2-1997 for debonding of the unit. A copy of the said letter was also given to the Assistant Commissioner, Jaipur, having jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the delay even if it is considered to be there, should be condoned inasmuch as the impugned order stands passed in violation of principles of natural justice and the appellant has a good case on merits. 6. Countering the arguments, learned DR Shri Rakesh Puri though fairly agrees that the show cause notice and the order sent to the appellant vide registered AD post were returned back as the factory was lying closed. Thereafter the show cause notice as also the impugned order were affixed on the gate of the factory in which case the provisions of Section 37C of the Central Excise Act, 1944 should be held to have adhered to and the service should be considered as having been completed. For the above purposes, he relies upon the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bottling Co. (P) Ltd. (supra) the service of the order might have been completed with the pasting of the order on the factory gate. The period of filing appeal against an order start running from the date of communication of the order to the assessee. When admittedly the fact of factory being closed was in the knowledge of the Revenue, surprisingly no efforts were made by the Revenue to serve the copy of the order to the assessee at their alternative addresses. The Revenue thought it fit to paste the order on the closed gate of the factory and satisfied to have completed their duty. One factor, which needs to be taken into consideration is that during the intervening period of 11 to 12 years, the Revenue has not made any efforts (at least ..... X X X X Extracts X X X X X X X X Extracts X X X X
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