2005 (9) TMI 95

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....roceedings, an adjudication order was passed, which was supposed to be served on the assessee at the address of the closed undertaking. However, subsequently, the copy was served by the assessee on being informed over phone from the office of the authority and within 60 days thereof an appeal was preferred before the Commissioner of Appeals. But that was rejected on the ground of being barred by limitation since preferred long after 90 days from the date of the alleged service of the order of adjudication on the basis of a postal remark 'Refused' endorsed on the envelop, sent by the Department at the address of the closed undertaking through post. The question arose as to whether the said refusal could be treated to be the service w....

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....of the appeal and the grant of interim order, both the learned Counsel had addressed the Court on the merit of the case. We, therefore, by consent of the parties, treat the appeal and the application as on the day's list for hearing and dispose of the same as hereunder after admitting the same on the following ground viz. Para 19(e). We admit the appeal on ground (e) under Para 19. Let the appeal be registered. Since the point is very simple and short, we dispose of the appeal as hereinafter. 6. Section 37C prescribes the conditions under which a service can be said to have been made or a service is accepted for the purpose of any proceedings under the 1944 Act. The notice was admittedly sent through post and it has to be served to a....