2009 (5) TMI 763

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.... JDR, for the Respondent. [Order]. -  Appeal filed by the appellant before the Commissioner (Appeals) has been rejected on the ground that it has been filed beyond the prescribed limitation period. Ld. Advocate on behalf of the appellants submits that appellants had surrendered their registration on 14-1-2004 and show cause notice was issued on 7-5-2004. Since they did not hear from the....

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....both the sides. I find that Section 37C of Central Excise Act, 1944 provides procedure for service of decisions, orders, summons etc. The department is required to send the order by registered post with acknowledgement due and only when this option fails to result in service then other options are required to be exercised. There is no evidence on record to show that department had sent the order t....