2016 (5) TMI 834

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..... - no evidence adduced as to whether the post was ever tendered or affixed in the manner provided under sub-section (1) of Section 37 C of the Central Excise Act, 1944 - Held that:- it is obligatory upon the Tribunal to satisfy itself about delivery or tendering of the notice before presuming that the notice was served as per sub-section (2) of Section 37 C of the Act of 1944. No such prima facie s .....

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..... .2 to arrive at the conclusion that the notice issued was ever served upon the appellant. Learned counsel appearing on behalf of the respondent submits that as per Section 37 C of the Central Excise Act, 1944 every decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, sum .....

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..... d the order dated 15.10.2013 passed by the Commissioner, Customs & Central Excise (Appeals-I), Jaipur are set aside. The matter is remanded for its adjudication on merits by the Appellate Authority. The appellant shall appear before the Appellate Authority i.e. the Commissioner, Customs & Central Excise (Appeals-I), Jaipur on 16.5.2016 and the Commissioner shall decide the appeal on merits provide .....

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