TaxTMI 
TaxTMI 
2012 (2) TMI 440
X X X X Extracts X X X X
X X X X Extracts X X X X
....Advocates, for the Appellant. Shri P.N. Das, Commissioner (AR) with V.K. Singh, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved in these applications, therefore are being taken up together. The applicant, Radha Dyg. & Printing Mills, filed application for waiver of pre-deposit of duty of Rs. 16,79,68,422/-, interest and penalty. The other a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rks 'left'. The contention of the applicant is that the impugned order is passed ex parte without following the provisions of Section 37C of the Central Excise Act. 5. The learned counsel appearing on behalf of S/Shri Ashesh Goradia, Pravin Goradia and Saryu Goradia submitted that the applicants received the notice of hearing and sought adjournment and the same was not allowed, therefore the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... By tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; (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 wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....during the argument is that as the notices were received back by the adjudicating authority with the postal remarks "left" or "unserved", therefore the adjudicating authority has to follow the procedure laid down under Section 37C of the Act. As per the provisions of Section 37C, the service can be made by affixing a copy on the notice board of the officer or authority who or which passed such dec....