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TMI Blog2016 (8) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... ised against the appellant that when the order was sent to them by speed post, it would have been reached in ordinary coarse of nature, and therefore, burden lies on the appellant to prove that speed post sent by the respondents was not delivered to them as provided for by sub Section 2 of Section 37-C of the Act. When no such evidence is produced by the appellant, it may be presumed that the speed post must have reached the office of the appellant in due course. It was observed by the Appellate Authority that cross-objection was not filed within 45 days of the notice received by them. According to provisions of Order 41 Rule 22 of CPC, cross objections should be filed after receiving notice of appeal within 30 days. However, in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there was no statutory provisions against this time period fixed by him and accordingly, when the authorized representative appeared before the Appellate Authority on 26.11.2010 and he was granted time by the authority to file cross-objections within one week, which was filed on 03.12.2010, and which were taken on record, it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was initiated by STTF branch of Chief Commissioner Office, Bhopal and certain information was called from the appellant which was supplied by the appellant on 24.05.2007, 25.08.2007 and 12.10.2007. A show-cause-notice dated 08.06.2009 was received by the appellant in which demand of Service Tax amounting to ₹ 5,09,573/- and Education Cess amounting to ₹ 10,191/- was raised against the appellant for the period from 01.05.2006 to 31.10.2006 and also interest and penalty was also demanded. The appellant filed a reply to the notice on 28.10.2009. The Additional Commissioner of Central Excise Devision-Indore passed the order in original bearing No.175/ADC/ST/IND/2009-2010 dated 30.03.2010 and confirmed the total demand of service tax amount to ₹ 5,19,764/- under Section 73 of the Finance Act, 1994 and also imposed interest and penalty thereon. Copy of the order passed in original dated 30.03.2010 was not received by the appellant. 6. As the adjudicating authority did not impose any penalty under Section 76 of Finance Act, 1994, therefore, a review order was passed by Commissioner, Customs Central Excise, Indore which is marked as (Annexure A/4). The Revenue went ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter filing of Appeal No.246/2010 by the revenue on 10.06.2010, copy of the appeal, copy of the impugned Order and copy of the review Order were sent to the respondent on 17.06.2010, with directions to file memorandum of cross objection within 45 days of receipt of this notice and thereafter a series of letters were issued to the respondent for doing the same. All these letters were delivered to the respondents because none of them came back as undelivered. Inspite of that the respondent have filed cross objections on 03.12.2010 which is much beyond the prescribed time limit of 45 days to file the same. Therefore without going into merits of the cross objection, it is liable to be rejected on limitation grounds only, accordingly I hold. 7. Against the order passed by the Appellate Authority, the appellant went in appeal before the Customs, Excise and Service Tax Appellate Tribunal, the learned appellate Tribunal passed the following order in this appeal :- None present for the appellant nor there is any application for adjournment. Appeal before Commissioner (Appeals) was time barred as is mentioned in Para 7.3 of first appellate order. Adjudication order was dispatched on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. This apart Section 27 of General Clauses Act, 1897 provides as under :- 27 . Meaning of service by post.- Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression, serve or either or the expressions give or send or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary coarse of post. 11. Learned counsel for the appellant submits that speed post sent by the respondent, never reached to their office. In response, the learned counsel cites the judgment of Punjab and Hariyana High Court in case of Commissioner of Central Excise, Ludhiana vs. Mohan Bottling Company (Pvt.) Ltd.; 2010 (255) E.L.T. 321 (P H). In this case, copy of the order was sent by registered post, and therefore, considering the provisions of Section 37-C of the Act, Section 27 of General Clauses Act, 1897 held that burd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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