2018 (12) TMI 1240

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....tantial question of law:- "Whether the Hon'ble Tribunal is correct in considering 10.12.2014 as the date of receipt of the Orders in Appeal No.23/2014 dated 01.12.2014 by the appellant, in the absence of any proof of delivery, which is mandatory in respect of service of order through Speed Post under Section 37C of the Central Excise Act, 1944 which is made applicable to Service Tax under Section 83 of the Finance Act, 1994?" 3. At the request of the Court, the learned Senior Standing Counsel has accepted notice and though the learned counsel submits that necessary instructions have been secured from the Department, we find that, since the issue involved in this case lies in a very narrow compass, the matter can be disposed ....

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....days. 8. The learned counsel for the assessee submits that even prior to issuance of show cause notice, the entire duty and interest has been paid, which has been duly appropriated while passing the Orders-in- Original dated 28.09.2011. So far as the penalty is concerned, after they received the copy of the order, the penalty imposed under Section 78 of the Central Excise Act, 1944 (hereinafter referred to as "the Act") was paid. 9. Further, it appears that the assessee was not properly advised and still, the demand of interest under Section 76 of the Act was pending. According to the assessee, in terms of proviso to Section 78(1), Section 76 would have no application, if penalty is made payable under Section 78. However, subsequently....