2026 (4) TMI 1666

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....eme urgency, this matter was mentioned upon notice to the respondents and has accordingly been listed under the heading "Motion". 2. The instant writ petition has been filed inter alia claiming that the order in original dated 30th May, 2023 passed by the Assistant Commissioner, Siliguri Circle- V/VI, Durgapur Audit Commissionerate under Section 73(1) of the Finance Act, 1994 (hereinafter refer....

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....he report would further demonstrate that attempt was made to cause service of the order through Electronic Mail and has claimed that the service has been effected by such process. 6. Having heard the learned advocates appearing for the respective parties, I may note that Section 83 of the Finance Act, 1994 read with Section 37C of the Central Excise Act, 1944 provides the manner in which servic....

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...., order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof, to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner....

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....med that the same was sent to the petitioner through speed post, however, no acknowledgement due or track consignment report/proof of delivery has been disclosed. The other mode of service allegedly adopted by the respondent no. 3 is by electronic mail which is not a recognised mode of service under the said Act. In the light of the above, I am unable to accept the contention of the respondent no.....