2015 (10) TMI 1826

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....Consultant For The Respondent: Shri Jitendra Nair, A.R. Per: P.K. Das 1. As the issue involved is in narrow compass, after disposing the stay application, the appeal is taken up for hearing. 2. After hearing both the sides and on perusal of the records, I find that the appeal before Commissioner (Appeals) was dismissed as time barred. 3. Learned Consultant appearing on behalf of the....

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....ction 37C(1) of the ACt. He relied upon the decision of Hon'ble Mumbai High Court in the case of Amidev Agro Care Pvt.Ltd. Vs UoI - 2012 (26) STR 299 (Bom.). He submits that admittedly, the appellant has not received the order and the appellant was under BIFR. Now, they would like to open the factory and therefore, the case may be leniently viewed. 4. On the other hand, the learned Authorised R....

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....ction 37C (1) of the Act provides that any decision or the order passed under this Act shall be served by tendering the order or by sending by Registered Post with Acknowledgement Due. In the present case, it is seen that the Panchnama dated 05.06.2008 that Central Excise officers tendered the order in person at the factory premises of the appellant company. But, the security informed that the fac....