2010 (5) TMI 169

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....he Customs, Excise & Service Tax Appellate Tribunal (CESTAT ) Principal Bench, New Delhi. 2. Brief facts of the present case are that M/s. Mohan Bottling Co. engaged in the manufacture of aerated water falling under the head No.22.01 and 22.02 of the Schedule to the Central Excise Tariff Act, 1985. Respondent had failed to include a total sum of Rs.1,16,35,433/- (transportation charges Rs.1,10,58,729/- and notional interest on deposits of Rs.5,76,704/-) in the assessable value of aerated waters cleared during the period 1.3.1994 to 31.8.19997 in contravention of Section 4 of the Central Excise Act, 1944 (hereinafter referred to as he 1944 Act). Respondent was issued show cause notice for recovery of short paid duty alongwith interest and....

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....pliance without actual proof of delivery. Order was despatched by registered post and envelop containing the order was properly addressed. 5. Section 37C of the 1944 Act reads as under:- "37C. Service of decisions, orders, summons, etc.- (1) Any decision or order passed or any summons or notice issued under this act or the rules made thereunder, shall be served, - (a) By tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorised agent, if any; (b) If the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof, to some conspicuous part of the factory or warehouse ....

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.... 114 of the Indian Evidence Act under which a presumption would arise in respect of letters sent by registered post that they were delivered to the addressee if the address was correct, a presumption will also arise under Section 27 of the General Clauses Act, 1897 which provides as under: "27. Meaning of service by post.- Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression "serve" or either or the expressions "give" or "send" or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the doc....