2011 (7) TMI 193

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....aken up, requirement of pre-deposit is waived and appeal itself is taken up for decision.   2. Learned advocate for appellants submitted that in this case, order in original was passed on 13.06.2007 and issued on 21.06.2007. The appellant did not know about the order since he had not received the copy. After a period of one year, he came to know from the other parties involved in the case that penalty of Rs. 10 Lakhs has been imposed on him and thereafter he sought certified copy of the order vide letter dated 08.4.2008 and was informed that the order has been sent by registered post. The appellant approached Hon ble Gujarat High Court and the Hon ble High Court ordered that certified copy may be given to the appellants. This order ....

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....handing over the order is taken into account.   3. Learned DR submits that according to the provisions of Section 37C of Central Excise Act, 1944, the department is required to send the order by registered post and once it is sent, the communication is complete for the purpose of Central Excise Act. In support of this submission, he relied upon the decisions of the Tribunal in the case of Classic Marble vs. Commissioner of Customs (Import) Mumbai 2009 (245) ELT 679 (Tri. Mum.), Rajesh Kumar Jain vs. UOI 1999 (113) ELT 57 (Cal.) and SA Ply wood Industries vs. CCE, Siliguri 2010 (17) STR 616 (Tri. Kolkata). He submits that according to these decisions and according to the law, once the order is sent by registered post and postal ackno....

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...., the question is whether communication and service are to be treated differently. I agree with the learned DR s submission that if a view is taken that communication and service are different, it would defeat the very purpose of communication under Section 37C of the Act. Section 37C of Central Excise Act specifically provides for service and also provides specifically when service is said to be complete. It is a deeming provision and has been enacted with specific wordings regarding receipt of orders, decisions etc. Further, I also find that decisions of the Tribunal and the Hon ble High Court of Kolkata stated above are applicable. In all these cases, the orders were served by registered post/ speed post and a view was taken that once it....