TaxTMI 
TaxTMI 
2021 (3) TMI 940
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (AR) for the Respondent ORDER Brief facts are that the appellant received a notice of recovery of dues of Rs. 90,000/- towards demand confirmed by Order in Original passed against the appellant. On receiving such intimation dated 12.2.2020, the appellant filed a letter dated 17.2.2020 informing the respondent that though a Show Cause Notice No. 1/17 dated 20.2.2018 was served upon them and pers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellant received a Show Cause Notice in 2018 and also attended the personal hearing through their authorized representative. After hearing, there was no communication in regard to the adjudication proceedings. Only when the appellant received the intimation from Revenue Recovery Unit, they came to know that such order has been passed. They received a copy of the Order in Original only in February 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... CCE - 2015 (322) ELT 192 (SC) and OSA Shipping Pvt. Ltd. Vs. CCE, Chennai - 2015 (325) ELT 486 (Mad.) to argue that merely by sending the Order in Original / Show Cause Notice by registered post would not amount to communication / service of the Order in Original. She prayed that the appellant may be given a chance to contest the case on merits. 3. The ld. AR Shri L. Nandakumar supported the fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of the department that since the Order in Original is issued by speed post, the appellant has been served with the Order in Original cannot be accepted unless there is sufficient proof to establish that the same has been served and communicated to the respondent / appellant. The word used in section 128 as well as 153 is communication of the decision, summons and notices. By merely sending a cop....