2016 (5) TMI 834

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.... Jagat Tatia ORDER By The Court This appeal was admitted on 08.3.2016 to examine the following substantial question of law :- "Whether the Customs, Excise and Service Tax Appellate Tribunal under the order dated 17.06.2015 is justified in accepting that the order dated 21.12.2010 was adequately served upon the appellant though no evidence was adduced as to whether the post was ev....

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....n view of the fact that the notice was sent by-post, it is to be deemed that the service was effected. We do not find any merit with the stand taken by the respondents. It is obligatory upon the Tribunal to satisfy itself about delivery or tendering of the notice before presuming that the notice was served as per sub-section (2) of Section 37 C of the Act of 1944. No such prima facie satisfa....