TaxTMI 
TaxTMI 
2015 (7) TMI 894
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....wed on the assessee by the Central Excise Act, 1944 (in short 'the Act') has virtually been rendered nugatory since, successively, its Appeal has been declined consideration on merits, having instead held as time-barred. Succinctly stated, the Appellant had sought to take advantage of a Notification granting exemption from payment of Central Excise Duty as well as Additional Duty of Excise for a period of ten years. This moratorium/exemption has been granted by the Central Government with the objective of giving a fillip to the industrialization of the newly created State of Uttarakhand. The dispute is whether the Appellant's factory/unit is situated on land which is covered by the aforesaid Notification, but we are not immediately conce....
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....der, on 3.4.2012. Accepting the service to have been properly effected on the Appellant, the Commissioner (Appeals) dismissed the Appeal filed by the Appellant by an Order dated 28.9.2012 on the ground that it was time-barred. The period was held to have started to run from 3.4.2012 and since the Appeal had been filed on 22.8.2012 it was held to be not maintainable, being beyond the prescribed period of sixty days. The merits of the Appeal were not gone into at all. This decision was challenged before the Customs Excise and Service Tax Appellate Tribunal, New Delhi, which accepted the Department's version that the Adjudication Order had been duly served/delivered on the Appellant on 3.4.2012; since the Appeal came to be filed on 22.8.201....
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....factory or warehouse or other place of business or usual 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." Sub-section (a) of Section 37C (supra) states that any decision, order, summons or notice may either be sent by registered post with acknowledgement due to the person for whom it is intended or his authorized agent. If this mode of service is unsuccessful then service can be effect by affixation. It is not ....
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....ne else. It is not the Respondents' case that Shri Sanjay was the authorized agent. Even before us, despite several opportunities given, the Respondents have failed to file their response to the Special Leave Petitions so as to controvert the asseveration of the Appellant that Shri Sanjay on whom the decision was tendered was a mere daily wager 'kitchen boy' and that the Appellant had no knowledge of the passing of the Adjudication Order. We are also informed that the recoveries envisaged in the Adjudication Order have already been effected. It is in these circumstances that we are of the clear conclusion that a miscarriage of justice has taken place, in that the Authorities/Courts below have failed to notice the specific language of Sec....