2014 (2) TMI 771

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....'ble Dilip Gupta,JJ. For the Appellant : Siddharth Singhal For the Respondent : B. K. S. Raghuvanshi ORDER The appeal by the assessee is against an order of the Customs, Excise & Service Tax Appellate Tribunal dated 26 September 2013. The Tribunal dismissed an appeal filed by the assessee against an appellate order of the Commissioner of Central Excise (Appeal) in default in the follow....

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.... the Tribunal failed to exercise the jurisdiction vested in it by not considering the provision of Section 37C of the Central Excise Act, 1944 before recording the conclusion about the date of service of order upon the appellant. (B) Whether the Tribunal failed to exercise the jurisdiction vested in it under Section 35B by not considering and deciding the appeal of the appellants on merits. ....

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....ual 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." In the pres....

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....ee, it is not necessary for the Court to relegate the assessee to the remedy provided under the Central Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. We, accordingly, answer the first question as framed in the affirmative and in favour of the assessee. In the circumstances, it is not necessary for the Court to answer questions B and C. The appeal shall, accordingly, stan....