2019 (11) TMI 1204

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....enting Revenue, we note that through the present appeal appellant have challenged the impugned Order-in-Appeal dated 26.07.2013. 2. The appellant were engaged in the manufacture of electronic and electrical goods such as mobile phone handsets, computers etc. The appellants were also registered for payment of service tax. The appellant had entered into technology license agreement with M/s Samsung Electronics Company Limited (hereinafter referred to as 'Samsung Korea') for use of Samsung brand and technical know-how and to receive technical information and technical support service. Samsung Korea was under an obligation to provide technical training to the employees of the appellant on payment technical training fee. On initiation of invest....

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....riginal dated 05.03.2013. Aggrieved by the said Order-in-Appeal the appellant is before this Tribunal. 3. Learned Counsel for the appellant has submitted that despite making several requests Revenue did not provide copy of Show Cause Notice to the appellant and that through letter dated 30.11.2012 Revenue provided the appellant with speed post receipt number without providing any proof of delivery or any acknowledgment in respect of service of said Show Cause Notice and that the said speed post receipt did not provide any proof of delivery of said Show Cause Notice to the appellant. They, therefore, submitted that the said Show Cause Notice was not served upon the appellant in terms of provisions of Section 37 C of Central Excise Act, 1944....

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....missions made by both the sides and on perusal of record we note that it is relevant to reproduce paragraph 5.4 of the impugned order; 5.4 It is noticed that the appellants mainly contested that delivery of show cause notice through speed post is not proper as the Section 37 C prescribed delivery of notice through registered post and not through speed post. Therefore, in these circumstances it becomes necessary to examine what is Registered Post and how it is distinguished from speed post. From study of the various dictionaries, I reach on conclusion that the Registered post is the pre paid post or mail officially listed and accepted. The nature and characteristic of registered post shows that under Registered post "the pre paid post" or ....

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.... mail delivery service of the Post Office which includes all the features and characteristics of Registered post. From the perusal of Section 37 C, I deduce that its provisions no way negatives delivery of notice through speed post. The provisions of Section 37 C, in case of service of notice, etc., by post, by mentioning its delivery through registered post, contemplate its official recorded proof of booking of letter for delivery upon its addressee and delivery upon the addressee or upon its sender, in case of non-delivery, having proper account of its non-delivery. Therefore, I am of the view that service of notice through speed post comes in the purview of provisions of Section 37 C, ibid. I, therefore, hold that delivery of notice, etc....