2015 (10) TMI 1257

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....ppellant: Shri Ajay Banerjee, Advocate For The Respondent: Shri L. Patra, Authorised Representative Per: P.K. Das A common issue is involved in these applications and therefore, all are taken up together for disposal. 2. The Applicants filed these applications for condonation of delay of filing appeals. The learned Advocate on behalf of the Applicants submits that by a letter dt.10.12.2007, th....

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....which was followed by the decision of the Tribunal in the case of Trans Global Agencies Pvt. Ltd Vs CCE Daman -2009 (245) ELT 757 (Tri-Ahmd). 3. After considering the submissions of both the sides and on perusal of the records, we reproduce the relevant provision of Section 37C of the Central Excise Act, 1944 as under:- 'Section 37C: Service of decisions, orders, summons, etc.- (1) Any decision....

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....t Due to the person, for whom it is intended. As per Clause (b) of Section 37C(1), if the orders cannot be served in the manner provided in Clause (a) of the said Section, then the order would be affixed at the conspicuous part of the factory. In the present case, it is admitted position that the order was not served as per Clause (a) of Section 37C(1) of the said Act and therefore, the service of....

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.... is observed by the Adjudicating authority that the notice of hearing was affixed at the factory gate. We also notice that the Appellant vide letter dt.10.12.2007 informed the change of address. The learned Authorised Representative for the Revenue submits that the said letter is in respect of de-bonding of the goods. In our view, the Appellants informed the change of address and it will be applic....