2023 (2) TMI 233

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was not served in terms of Section 37C and he also placed heavy reliance on the Supreme Court judgment in the case of SARAL WIRE CRAFT PVT. LTD. VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX OTHERS [ 2015 (7) TMI 894 - SUPREME COURT] - It is found that this legal aspect has not been examined properly by the learned Commissioner (Appeals). Therefore, the learned Commissioner (Appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hah, learned counsel appearing on behalf of the appellant submits that the order was delivered to the accountant of the appellant firm who has not communicated to the appellant firm in time, therefore, the service of the order is not as per law. He referred to Section 37C to submit that as per Section 37C the order should have been served to the person for whom it is intended or his Authorized Age .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... evenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that at this juncture we cannot go into the merit of the case, for the reason that the learned Commissioner (Appeals) has dismissed the appeal only on limitation. We find that as regard the limitation the learned Counsel has emphatically sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X