2014 (2) TMI 195

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....B.B. Sharma, D.R. JUDGEMENT Per Justice G. Raghuram : Heard Shri Sameer Agarwal, ld. Advocate for the appellant and Shri B.B. Sharma, ld. DR for the Revenue. 2. Since the appeal itself falls within a narrow compass of facts, we dispose of the appeal at the stage of Misc. application. Against the adjudication order dated 31.3.2011 the appellant/assessee preferred an appeal to the Commis....

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....ed true copy of the adjudication order on 3.3.2010 and the same was furnished vide letter dated 23.3.2010 and the appellant was informed that the said order was also posted at the office premises of the appellant on 25.2.2008. The appellant contended that since the adjudication order was received only on 27.3.2010 along with the letter dated 23.3.2010, the appeal was preferred and the delay if any....

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....ur purposes and this provision enjoins that any decision or order shall be served by tendering such decision or order or notice or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent. 6. On an inter active application of the provisions of sub-section (1) and (2) of Section 37(C) the conclusion is compelling that where Revenue see....

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....ot the basis of the appellate decision, rejecting the appeal on the ground of delay. 8. In the above circumstances, we remand the matter to the Commissioner (Appeals), Jaipur for consideration of the appellants appeal on merits including on the aspect whether service of the adjudication order on the appellant in any of the modes spelt out in Section 37(C) of Central Excise Act, was effected. I....