2007 (6) TMI 426

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....hta, Advocate, for the Appellant. Shri D.P. Mukhopadhyay, SDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. BR/63/Th-II/05/187, dated 20-3-2005. 2. The Ld. Advocate appearing on behalf of the appellant, at the outset submits that he is not in a position to argue the matter on merits for the reason that the appellant were not served a copy ....

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....ce, in as much that appellants were not given an opportunity of representing the case or to produce evidence in their support. I find from the appeal memoranda that the appellant had not annexed copy of the show cause notice. Further the provisions of Section 37C of the Central Excise Act, 1944 very clearly indicate: "Service of decisions, orders, summons, etc. - (1) any decision or order passe....

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....d (b), by affixing a copy thereof on the notice board of the officer or authority whom or which passed such decision or order or issued such summons or notice.  (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivere....

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....ts and/or to the appellant's representative and/or Advocate within 12 weeks from the receipt of this order. On receipt of such show cause notice and relied upon documents, the appellants are directed to file reply to the adjudicating authority within three weeks from the date of the receipt of such show cause notice. On receipt of such reply from the appellant the adjudicating authority will grant....