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TMI Blog2024 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ssionerate Jaipur, its stands revealed that the O-I-O was dispatched to the appellant by registered AD and that the same was duly received by the appellant as the acknowledgement duly stamped by the appellant was being received in the concerned Commissionerate - the receipt of stamed AD is the sufficient compliance of Section 37(C) of the Central Excise Act 1994. The Commissioner (Appeals) has committed no error while adjudicating the plea of limitation against appellant based on the document (Revised AD registered part) before him - there are no reason to differ with the findings in the order under challenge - appeal dismissed. - DR. RACHNA GUPTA, MEMBER (JUDICIAL) AND MRS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Shri Rahul Lakhwani, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kapoor for the respondent. 4. Learned Counsel for appellant submitted that appellant is engaged in providing Construction of Residential Complex Service and had collected security deposit amount from customers against Maintenance Corpus Fund for the period in dispute. It is submitted that the Commissioner (Appeals) has wrongly rejected appeal on the ground limitations. The Order-In-Original (O-I-O) dated 08.12.2016, as the Commissioner (Appeals) has grossly erred in not appreciating the order of the High Court of judicature for Rajasthan bench at Jaipur dated 01.06.2017. The Order-In-Appeal is also alleged to be voilative of principal of natural justice as reasonable opportunity of being heard was not given to the appellant. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents in not serving the Adjudication Order. The matter is adjourned time and again affidavit and reply and rejoinder have been filed. 2. Taking into consideration, the change of office of the respondents, in our opinion, copy of the order is required to be served again to the concerned person who is in-charge of the petitioner-company. 3. We make it clear that for prayer A, B C, it will be open for the petitioner to agitate this issue before the Appellate Authority. The Appellate Authority will consider the same on merits. 4. We have no expressed any opinion on merits of the case and we have decided this petition only for the purpose of service of the order. 5. The petition is accordingly disposed off. Prayer clauses A. B. C. in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Additional Commissioner in person for enquiring the status of the hearing and requesting the copy of the order 19.04.2017 Demand Notice dated 12.04.2017 was served on the Appellant requiring the Appellant to deposit the dues confirmed by the impugned OIO dated 06.12.2016 which was received on 19.04.2017 (Annexure-E) 04.05.2017 Sum of Rs. 1,75,401/- deposited as Pre-deposit for filing the appeal by the Appellant 10.05.2017 D.B. Civil Writ Petition No. 7268/2017 filed by the Appellant the Writ petition was allowed and HC Order was passed (Annexure-F) 20.06.2017 Certified copy of Impugned OIO was served to the Appellant 25.07.2017 Appeal against the Impugned OIO was filed 09.10.2018 Impugned OIA passed Perusal of above table makes it abund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act was brought to the notice Hon ble High Court as well still the writ petition has been allowed. However, we are not convinced with the said submission as the copy of writ petition is not placed on record. Secondly, the High Court has kept open the prayer at clause B (as quoted above) of the writ petition to be decided on its own merits along with, the prayers at clause A and C thereof. Clause B is with respect to the plea of limitation. The above discussion has dealt with the merits vis-a-vis player at clause B of the writ. 9. In light of the said discussion, we hold that Commissioner (Appeals) has committed no error while adjudicating the plea of limitation against appellant based on the document (Revised AD registered part) before him. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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