2005 (6) TMI 53

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.....C. Mamgain, Member (T)]. - The applicants are seeking stay of recovery of penalty of Rs. 6,05,661/- on the ground that the Commissioner (Appeals) has rejected their appeal on limitation. The Commissioner (Appeals) in their earlier case allowed their appeal on merits on the same issue. It was also stated that the unit has gone before BIFR for rehabilitation and the unit is still lying closed. 2....

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.... the decision in the case of Damodar Keru Naiknaware v. Commissioner of Customs, Bombay [1985 (22) E.L.T. 212] where it was held that in the absence of evidence on the part of the Department regarding date of communication of order to the party, date of receipt by the latter to be taken as date of communication. 3. Shri Verma, learned DR appearing on behalf of the Revenue, pleaded that the Depa....

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....ered the submissions of both the sides, we find that under Section 37C of the Central Excise Act, any decision or Order passed or any summoned issued shall be taken as served (a) by tendering the decision or summon or notice or sending it by registered post with acknowledgement due, to the person for whom it is intended or to authorized agent, if any. We find that the Department has been able to e....