2017 (1) TMI 1359

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....ikeyan, Advocate - for Appellant Shri M. Balanuryan, (A.R.) - for Respondent ORDER Miscellaneous Application for early hearing is allowed and we proceed to hear the appeal. 2. Ms Power Link System Pvt Ltd is in appeal against order-in-original no. CMB-CEX-000-APP-312-12 dated 26th November 2012 of Commissioner of Central Excise, Coimbatore. Appellant is a commission agent for M/s Murata Machin....

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....in-original dated 8th May 2012 only on 10th August 2013. It is the contention of appellant hat section 37C(a) of Central Excise Act, 1944 acknowledges registered post with acknowledgment due as the means of service. Use of speed post and courier in the serving process was incorporated only in 2013. It is also claimed, on the basis of certification from the Department of Posts dated 26th July 2013 ....

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....a fresh date and it appears that no further correspondence emanated from the original authority. They were, apparently, informed much later that the matter had been decided upon. 7.  We notice that intimation of personal hearing dated 14th February 2012 upon receipt of reply to show cause notice has intimated three alternative dates in the said intimation and that appellant chose the last op....

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....wed by a fresh intimation taking into consideration the circumstances in which deferment is sought. Moreover, the originally authority appears to have come to the conclusion that exercise of option on the last of the three days precluded any contingency of further adjournment. The spirit of the principles of natural justice has been disregarded in an unwonted manner. 9.  The completion of pr....