2018 (11) TMI 1298

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat:- There is nothing on record to show that order sent by speed post was received by the assessee himself. No case for interference - appeal dismissed. - CENTRAL EXCISE APPEAL NO. 14 OF 2017 - - - Dated:- 28-3-2018 - MR S.V.GANGAPURWALA AND MR A.M.DHAVALE, JJ. For The Appellant : Mr.D.S. Ladda, Advocate For The Respondent : Mr.Abhay Kolte, Advocate ORDER PER COURT : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Tribunal assailed in the present appeal is of the year 2014. The judgment in case of Amidev has been relied by the respondent. By way of amendment in the year 2013 to section 37C, now there is no dispute of service by speed post and it would be proper service. 5. Tribunal has observed that the order in original was not received by assessee and must have been received by someone else. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X