2015 (7) TMI 468

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....Act, 2013 on the ground that notice preceding passing of final order was not served on the petitioner thereby the petitioner was deprived of an opportunity to put forth their grievance on merits of the matter. The brief facts of the case are that the petitioner-firm is a service provider and the address provided by them to the Department is Door No.46-16-14/2, Panduranga Street, Danavaipeta, Rajahmundry which is mentioned in Form ST-2, certificate of registration granted under Section 69 of the Finance Act, 1994. The fact of final order having been passed by the 3rd respondent came to the knowledge of the petitioner only when the banker having received recovery notice dated 01.04.2015 communicated the same to the petitioner through letter ....

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....miss the writ petition. Heard Sri T. Vinod Kumar, learned counsel for the petitioner and Sri Dr.K.Manmadha Rao, learned Standing Counsel for the Central Excise and Customs Department and perused the material placed on record. The learned counsel for both the parties have reiterated their respective stands as set out in their pleadings. The learned counsel for the respondents has filed Form ST-2 under which registration was granted to the petitioner and the same reveals address of the petitioner as 46-16-14/2, Panduranga Street, Danavaipeta, Rajahmundry. According to the respondents, the show cause notice dated 10.10.2013 which was said to have been dispatched to the petitioner was returned unserved with an endorsement refused. A close of....

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....ons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due [or by speed post with proof of delivery of by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to the person for whom it is intended or his authorized 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 warehouse or other place of business or usual place of residence of the perso....