2014 (2) TMI 440

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....before the Commissioner (Appeals) appeared to have received the impugned order on 01.08.2012. During November 2012, the counsels have contacted the appellant (Shri P. Balasubramanian) and enquired about the filing of appeal before Tribunal, Chennai. It was informed by the appellant that they have not received the impugned order itself. In view of the above, the appellant vide their letter dated 20.11.2012 requested the Commissioner (Appeals), Trichy to provide a copy of the impugned order (Page No. 51 of this appeal), which was also acknowledged by the Superintendent. But the appellant has not received any communication from office of the Commissioner (Appeals), Trichy. 3.0 On 24.11.2012, i.e., after the submission of the above, letter, th....

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....er was displayed in the Hqtrs. Notice Board. 4. After considering the submissions of both sides, we find that the impugned order-in-Appeal dated 18.07.12 was delivered by Regd. A/D, which was returned back as undelivered as per postal remarks. Further, that the order was served on the Ld. Advocate on 01.08.2012. Furthermore, the order was displayed in the notice board as required under the law. There is no dispute that on 01.08.2012, the impugned order was served on the Ld. Advocate, who appeared before the Commissioner (Appeals) and on 04.02.2013 the applicant filed the appeal on the basis of the order served on the Ld. Advocate. The Hon'ble Allahabad High court in the case of Nanumal Glass Works Vs. CCE, Kanpur - 2012 (284) ELT 15 (All.)....

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....the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). 12. A perusal of Section 37C (a) indicates that in case the decision is tendered to the person or his authorised agent, the same shall be deemed to be served in accordance with the Act. In the present case, the Advocate of the appellant who is authorised agent within the meaning of Section 37C, being present on the date of the order, the service of the order shall be deemed to be made to the authorised agent on the same date. 13. It is also relevant to refer to the Customs Excise and Service Tax Appellate Tribunal ....

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....nt and to the respondents either in person or by registered post. Rule 35 is quoted below :- Communication Rule 35 of orders to parties. - Any order passed in an appeal or on an application shall be communicated to the appellant or the applicant and to the respondent either in person or by registered post. 15. Section 37C of the 1994 Act read with Rules 13 and 35 of the 1982 Rules clearly indicate that communication of the order to authorised agent of a person is sufficient communication. Thus when the order was passed by the Tribunal on 22nd July, 2010 in presence of counsel of the appellant, the order shall also be deemed to be communicated on the same date and the submission of the appellant that unless the order is received by the app....