9911796707
TMI Blog2023 (5) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... same cannot be served through registered post, it should be served by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice is intended. It is an admitted case that the notices in the present case could not be served on the petitioners since no one was found in the premises. Mr. Anuj Gupta, admittedly, had informed the authorities that the company has been taken over by a new management and the data can be procured from www.mca.gov.in. This Court is conscious of the fact that the impugned orders are appealable orders. The impugned orders can be challenged by filing an appeal in terms of Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g was not granted to the petitioners. 3. The Show Cause Notices were issued on 09.10.2017, 06.12.2018 27.12.2018, pursuant to the search conducted by the Officers of Anti Evasion, Central Excise Commissionerate, Delhi-2 on 17.04.2017 and 18.04.2017 at the premises of M/s. Fineline Retails Pvt. Ltd., E-185, near LIC Colony, Dilshad Garden, Delhi-110095. The petitioners in W.P.(C) No. 3838/2023 W.P.(C) No. 3841/2023, namely, Indu Gupta and Rohit Negi were the Directors of the M/s. Fineline Retails Pvt. Ltd. It was alleged that the petitioners were engaged in manufacturing activities. The petitioners have cleared the manufactured goods to different customers online / offline without payment of Central Excise Duty. 4. From the perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o collate all the documents and information for the purpose of filing reply. 6. It is, thus, apparent that despite the receipt of the email and having been informed that the company has been taken over by a new management, the respondent authorities proceeded to adjudicate the Show Cause Notice by way of the impugned orders dated 14.09.2022. It is also apparent that the notice was never served on any of the petitioners since the company was not found to be working from the premises, where they were attempted to be served. It appears that the new management after having taken over the company, shifted their office. The respondent, however, did not make any attempt to find out the new address of the company and proceeded to serve the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued such summons or notice. 9. It provides for the service of the decision, order, summons or notice by sending it through registered post with acknowledgment due to the person for whom it is intended. It provides that in case the same cannot be served through registered post, it should be served by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice is intended. 10. It is an admitted case that the notices in the present case could not be served on the petitioners since no one was found in the premises. Mr. Anuj Gupta, admittedly, had informed the authorities that the company has been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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