TaxTMI 
TaxTMI 
2013 (1) TMI 531
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....consideration in the present appeal: - (I) Whether the impugned order is perverse and contrary to the record? (II) Whether the learned Tribunal was justified to dismiss the application for condonation of delay and main appeal when there is no delay in filing the appeal and there is no prescribed period of refilling the appeal? (III) Whether the Tribunal could dismiss the appeal when defect memos were returned back to the registry? 3. The said questions are said to be arising in the following circumstances. The Central Excise Commissionerate, Amritsar passed an order on 28.02.2004 (Annexure A-1) confirming the demand of Rs. 54,348/-and also imposed penalty of the equivalent....
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....nbsp; (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 or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b) by affixing a copy thereof on the notice board of the officer or authority who 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 ....
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....be made to the judgment of Hon'ble the Supreme Court reported as (1981) 2 SCC 534, Harcharan Singh v. Shivrani, wherein it has been held that 7. Section 27 of the General Clauses Act, 1897 deals with the topic -"Meaning of service by post" and says that where any Central Act or Regulation authorizes or requires any document to be served by post, then unless a different intention appears, the service shall be deemed to be effected by properly addressing, prepaying and posting it by registered post, a letter containing the document, and unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post. The section thus raises a presumption of due servic....
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....clearly of the view, that the High Court was right in coming to the conclusion that the appellant must be imputed with the knowledge of the contents of the notice which he refused to accept. It is impossible to accept the contention that when factually there was refusal to accept the notice on the part of the appellant he could not be visited with the knowledge of the contents of the registered notice because, in our view, the presumption raised under Section 27 of the General Clauses Act as well as under Section 114 of the Indian Evidence Act is one of proper or effective service which must mean service of everything that is contained in the notice. 10. Later in, (2010) 13 SCC 657, Sunil Kumar Sambhudayal Gupta (Dr.) v. State of Maharas....