9911796707
TMI Blog2017 (5) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... edles to emphasize that the appellants’ factory has been functional at the relevant time and also the order had been delivered by the Postal Authorities on a working day during office hours - the service of the order is in accordance with the Provision of Section 37C of CEA 1944 - appeal dismissed - decided against appellant. - E/10084, 10085/2016 And E/COD/10510, 10511/2016 - A/10817-10818/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... know about the said fact when the Dept. pressurised for recovery of the dues from the appellant. After receiving the order from the Dept., the Director filed the appeal on 12.10.2015. In support, two affidavits are filed; one dtd. 26.9.2016 filed by the Director where under it is stated that he could able to locate the order from their staff only on 10.10.2015 and immediately thereafter the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was received by the Appellant on 10.10.2014; and in support of the said fact he has placed a copy of the acknowledgement annexed to Regd. letter duly signed in English by the representative of the appellant. It is his contention that since the order was sent in accordance with Sec.37C of CEA, 1944 therefore, the document/Order received by the appellant be considered as due delivery and communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceptable. 4. I find force in the contention of the Ld. AR for the Revenue. It is not in dispute that the order was sent by Regd Post with acknowledgment due and it has been delivered/communicated to the appellant on 10.10.2014. Needles to emphasize that the appellants factory has been functional at the relevant time and also the order had been delivered by the Postal Authorities on a working d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
