2019 (5) TMI 1243

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....llant Sh. K. Poddar, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is - (i) Whether the date of communication of the order-in-original has to be taken as 12 September, 2017, when the order was served on the security guard, as the factory was lying closed; and (ii) Whether the show cause notice has been validly issued....

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.... differential duty was calculated as Rs. 6,725/- which was also paid by challan dated 18 June, 2015. Subsequently, show cause notice dated 26 May, 2016 was issued invoking the extended period of limitation for demand of interest and penalty. The show cause notice was adjudicated ex-parte by order-in-original dated 30 August, 2017. As the factory of the appellant was closed, the order was served on....

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....he effective date. Thus, the appeal was filed in time before the Commissioner (Appeals). Accordingly, he states that even the show cause notice has been erroneously issued invoking the extended period of limitation. Admittedly, the appellant has deposited the tax/ duty as calculated by the Revenue. The appellant has not paid the interest. There is no fact coming on record that the Revenue has ever....

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....glected in making proper arrangement for receipt of their mail/dak. However, as the factory was lying closed, the notice was actually delivered to the management of the appellant only on 25 November, 2017 when the security guard delivered to the notice to the proper person, that can only considered as the effective date of service. The purpose of the notice is to put the requisite person on notice....