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2019 (9) TMI 325

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..... al Excise Act - the respondent submits that the petitioner is served with the order in original by speed post, however at present the acknowledgment is not traceable - HELD THAT:- We cannot set aside any order without the copy of the said order before us. In fact the Registry should not have registered the petition without the copy of the order sought to be challenged in the writ petition. Upon .....

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..... 2012 in OIO No. 91/S.T./A.C./2012 the copy of the said order is not available to the petitioner. The same was never served upon the petitioner at any point of time. Prior to the amendment in the year 2013 Section 37C of the Central Excise Act mandated the copy of the order to be served by R.P.A.D. Even the respondent in the affidavit has admitted that it does not possess any acknowledgment of the .....

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..... 3. We cannot set aside any order without the copy of the said order before us. In fact the Registry should not have registered the petition without the copy of the order sought to be challenged in the writ petition. 4. Without considering the pros and cons of the order impugned in the petition it will be inappropriate and not in tune with the propriety to pass any orders. 5. Mr .....

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..... claim of the petitioner that the order in original was not served upon the petitioner and thereafter shall pass the necessary orders. 7. The learned counsel for the petitioner requests for releasing the bank account sealed by the respondents. As we have relegated the matter before the appellate authority, the petitioner may make an application to the appellate authority for release of the .....

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