2010 (8) TMI 308

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....ellate Tribunal, South Zonal Branch, Bengaluru (CESTAT), in Appeal No. Excise/771/2005 [2008 (227) E.L.T. 257 (Tribunal)]. 2. M/s. K.S. Tobacco Company Limited (KSTC) are manufacturers of cigarettes under the brand names of "My Victory", "Victory", "Top Class Magna" and "Boss" falling under chapter sub-heading Nos. 2403.11, 2403.13 of the Schedule to the Central Excise Tariff Act, 1985. They hold Central Excise Registration No. 4 of 1998. On 26-11-1999, the officers of Central Excise Anti Evasion Wing conducted surprise check of the KSTC factory premises and seized 26 CFCs each containing 12000 Nos. of cigarettes and one loose CFC containing empty jute bags etc. On the same day, Central Excise staff recorded statement of the Managi....

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....ct, he submits that when there was no effective substituted service of notice in appeal, learned Tribunal ought to have allowed the appellant to serve the notice as contemplated under Section 37C(1)(c) of the Act. Section 37C of the Act reads as under - 37C. Service of decision, 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 authorized agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a),....

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....whom such notice is intended; or (iii) if the first two methods/modes of service are not possible, notice can be affixed on the notice board of the officer or authority who passed such a decision or order or issued such summons or notice. In this case, there is no dispute that before adjudicating the authority, KSTC appeared and opposed the duty and other penalties proposed in the show cause notice. There is also no dispute that KSTC themselves preferred appeal before the appellate commissioner under Section 35 of the Act. Therefore, here we do not have a situation of either adjudicating authority or appellate authority serving any notice as contemplated under Section 37C of the Act. Here, we have a situation of service of notice in appeal ....