2020 (10) TMI 635

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.... a Government of Odisha undertaking, represented by its Managing Director with an innocuous prayer seeking a direction to the opposite party to communicate/provide/supply a copy of the order dated 21.12.2017 passed by the Commissioner (Appeals), CGST, C. Ex. & Customs, Bhubaneswar in Order-in-Appeal No.28/CE/BBSR-GST/2017 within a stipulated time. 3. Mr. L. Pangari, learned counsel for the petitioner has argued that as per Section 35 of the Central Excise Act, 1944, (for short, "the Act"), the appeal is required to be filed in the prescribed Form No.-E.A-1. Column no.5 of that Form pertains to "Address to which notices may be sent to the appellant." Learned counsel has invited attention of the Court towards copy of the memorandum of appe....

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....itioner on address mentioned in column 5 of the memorandum of appeal. In fact, it has been admitted by opposite party in para-5 of their counter affidavit that they have sent the copy of the order dated 21.12.2017 to the petitioner on its address at-Gaganpur, P.O.- Jeypore, Koraput, Odisha and not at the addresses mentioned in column 5 of the proforma memorandum of appeal. 4. Mr. A. Das, learned Jr. Standing Counsel for opposite party opposed the writ petition and submitted that according to Section 35A(5) of the Act, the Commissioner (Appeals) on the disposal of the appeal is required to communicate the order passed by him to the appellant-petitioner. The address of the appellant on the memorandum of appeal was that of Gaganpur, P.O.-Je....