TaxTMI 
TaxTMI 
2024 (12) TMI 1132
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....t to notice to explain about the gap of 3 years and also about the communication of the Order-In-Original, therefore, there is a violation of principles of natural justice. 2.1 He further submits that the order was not received admittedly as per the report called from the Assistant Commissioner by the Commissioner (Appeals), as the factory was closed and consequently, order was pasted on the notice board of the office of the Assistant Commissioner. He submits that this is not a proper service of the order, as the provision of Section 37C of Central Excise Act, 1944 has not been followed sequentially. It is his submission that at the first time, the order should be sent by registered post and if it cannot be delivered than the same needs to....
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....notice about the delay in filing the appeal. It is also observed that the commissioner (Appeals) has obtained a report from the Assistant Commissioner even those report have not been provided to the appellant. Therefore there is gross violation of principles of natural justice on the part of the Commissioner (Appeals). Secondly, on going through his observation, we find that the contention of the learned Commissioner (Appeals) is that the department has served the Order-in-Original following the provision of Section 37C, which reads as under:- "Section 37C. Service of decisions, orders, summons, etc. (1) Any decision or order passed or any summons or notices issued under this Act or the rules made there under, shall be served, - a) by....