2014 (8) TMI 531

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....nal, thereafter, they have not received any communication from the Tribunal regarding hearing of the Stay Application as well as their Appeal. They came to know about the aforesaid Order of the Tribunal from the Range Office and accordingly, requested the Office of the Assistant Registrar, CESTAT to send a copy of the Order dated 12.04.2010; which was sent to them on 16.05.2013. They had written another letter dated 23.07.2013 requesting the registry for supply of a copy of the Stay Order dated 08.02.2010, which was sent to them on 20.08.2013. The ld. Consultant also submitted that they have deposited an amount of Rs. 15.00 lakh as on date and requested that the orders passed by the Tribunal dismissing the Appeal be recalled. 3. Since th....

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....ng notices and Orders were communicated to them. The Registry has also reported that the Applicant had filed three appeals in the year 2012 (E/275/2012, E/276/2012 & E/425/2012); three appeals in 2013 (E/72064/2013, E/70273/2013 & E/70823/2013); and one appeal in 2014 (E/75239/2014), wherein the Applicant had mentioned the same address. 4. On placing these facts, as reported by the Registry, before the ld. Consultant, he has submitted that they have not received the communications from the registry, even though the address continued to remain the same as mentioned in the EA-3 Appeal Form and it is for the Registry to establish that the notices/orders are delivered. In support, the ld. Consultant has referred to the judgment of this Tribu....

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..../orders were communicated in accordance with the provisions of Section 37C of the Central Excise Act, 1944. We do not find any substance in the argument of the ld. Consultant for the Applicant that they have not received either the notices of hearing or the orders from the registry, for the simple reason that they had received the subsequent communication sent to them in August, 2013 on the same address mentioned in the EA-3 Appeal Form. Besides, for the Appeals filed subsequently, same address has been shown for communication in the respective EA-3 Form. Section 37C lays down about the procedure for service of decisions/orders, summons etc. In the present case, the notices/orders were dispatched, following the procedure laid down under Sec....