2017 (1) TMI 873

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.... - -<br>Central Excise<br>D. N. Patel And Ratnaker Bhengra, JJ. For the Petitioner : Mr. Sumeet Gadodia, Advocate Mr. Akshay Kumar Mahato, Advocate For the Respondents : Mr. Prashant Kumar Singh, Advocate ORDER Per D. N. Patel, J. 1. Having heard learned counsels for both the sides and looking to the order passed by the Commissioner (Appeals) which is known as OrderInAppeal being No....

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....of the register annexed as AnnexureA to the counter affidavit is not sufficient because from the said photo copy, nothing is clear that notice was issued by ordinary post, registered post with A/D or by speed post. Receipt of the notice or acknowledgment of the notice has not been annexed by the respondents. 3. Much has been argued by the learned counsel for the petitioner on the merits of the ....

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....vice Tax, Ranchi on the basis of the evidences on record and in accordance with law. As the petitioner is already assuring this Court that they will remain present before the Commissioner (Appeals), Central Excise & Service Tax, Ranchi on 12th December, 2016 between 11:00 a.m. and 01:00 p.m., now there is no need to issue any notice again to produce any proof of their appearance before the Commiss....