9911796707
TMI Blog2005 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... er the service of copy of OIO - 1283/2003 - 840/2005-EX(PB) - Dated:- 21-9-2005 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The matter is before us again. We had passed our earlier final order Nos 201-202/D, dated 12-7-2002 sending the matter back to the Commissioner (Appeals) "for deciding the appeal afresh on merits after hearing the parties". U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought copy of that order. However, the impugned order held that since the order dated 28-11-97 had been despatched by Registered post, the order was to be treated as served and any appeal against that order has become barred by limitation. The appellant also pointed out that upon receipt of the order under Rule 230 of Central Excise Rules, 1944 it had written to the jurisdiction authority on 4-1-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclude that it was deliberately denying the receipt of the order of adjudication and not challenging it. 6. The learned Departmental Representative contended that it is well settled that service through registered post satisfies the requirement for service of the order and in the present case, since the adjudication order had been dispatched by registered post, the finding of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand in the remand proceedings. The contention of the of Revenue authority is also rather strange. Recovery proceedings have been preceded with against the assessee under Rule 230 of the Central Excise Rules, 1944, without even making available an additional copy (assuming that the order had been served) of the adjudication order despite repeated requests. This is strange inasmuch as, even if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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