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TMI Blog2018 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord of the Revenue supporting the assumed date of service by the Department. The Revenue‟s only ground for holding the said order as having been received by the appellant is that the same was sent by the speed post and does not stand received back by the Revenue - the issue whether the dispatch of order by speed post by itself is sufficient to reflect upon the fact of receipt of the same or not was considered by the Larger bench of Tribunal in the case of Margra Industries Ltd. Vs. CC, New Delhi, [2006 (7) TMI 18 - CESTAT, NEW DELHI] in which it was held that it cannot be presumed that the dispatch of the order by speed post, in the absence of any proof of delivery, results in communication of the order. The ld. Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence submitted by the Appellant. 2. The ld. Counsel for the appellant submitted that Section 37C (1)(a) of the Central Excise Act provides that any decision or order passed under this Act shall be served by tendering the decision, order, summons notice, by sending it by registered post with the acknowledgment due, to the person for whom it is intended or on his authorized agent, if any. Later the said clause (1)(a) was amended in the year 2013 wherein the words by speed post with proof of delivery or by courtier approved by the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 have been added. Thus, according to the learned Counsel the essential element in service by post is acknowledgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision, order, summons (c) or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. Every (2) decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post [or courier referred to in sub-section(1) or a copy thereof is affixed in the manner provided in sub-section (1). 5. Admittedly there is no proof of delivery of the Order-in-Original on the appellant. The Department is presuming that since the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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