2014 (11) TMI 630

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....which the modification is sought are as under :-         1. The appellants had mis-represented that they had not received the Show Cause Notice while there is evidence that the Show Cause Notice was received by their authorised person on 6.8.2007.        2. The appellants had claimed that the Order-in-Original was addressed to the wrong address which is also factually incorrect, as the same was sent to the appellants' registered office as well as camp office with correct addresses by speed post.       3. The Hon'ble Punjab & Haryana High Court in the case of CCE, Ludhiana Vs. Mohan Bottling Co. (P) Ltd. - 2010 (255) ELT 321 (P&H) has set asi....

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....        "It is, thus, obvious that the method of serving the assessee-respondent by Speed Post is not the one contemplated by Section 37C of the Act, which require communication of order by registered post with acknowledgement due. The Tribunal has, thus, concluded that there was no evidence to prove that the order was served on the assessee-respondent. It was in these circumstances that the delay of 190 days has been condoned."     They also referred to several other CESTAT judgments in their support. 3. The ld. A.R. strenuously argued that in the light of the Allahabad High Court judgement treating the registered post and the speed post as the same method of service and in the light....

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....d High Court has stopped short of declaring that mere despatch by speed post satisfies the requirement of Section 37C of the Act ibid while Hon'ble Bombay High Court in the case of Amidev Agro Care Pvt. Ltd. (supra) has given a clear verdict on this very point. It is also pertinent to note that when the Central Excise statute prescribes a procedure regarding the manner in which the decisions/orders/summons are to be served, a reference to the General Clauses Act would not be helpful in the wake of the clear cut and unambiguous decisions of the Hon'ble High Courts referred to above as well as in the impugned order with regard to the service by speed post in the context of Section 37C ibid. As an aside, it can also be successfully con....