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L.S. Bhat Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided On
Reported in(1985)(5)LC(1987)Tri(Chennai)
AppellantL.S. Bhat
RespondentCollector of Central Excise
Excerpt:
.....us, it was urged that the show cause notice on the basis of which the collector has passed the impuged order had not been served on the appellant. the senior departmental representative is not able to satisfy us as to the despatch of such notice or its return undelivered, if one was sent by registered post. our attention was drawn to certain not ations appearing on the copies of the show cause notice, according to which they were all put on the notice board of the collector's office, assistant collector's office and the superintendent's office.this seems to have been done simultaneously with the issue of the notices. we do not accept the plea of the senior departmental representative that such exhibition on the notice board simultaneously with the despatch of notices to the appellant is.....
Judgment:
1. This is a transferred appeal in terms of Section 82K of the Gold (Control) Act, 1968 having originated as an appeal to the Gold Control Administrator against the order of the Collector of Central Excise, Bangalore, referred to supra, imposing a penalty of Rs. 1,66,000/- on the appellant under Section 74 of the Act.

2. In the memorandum of appeal as well as during the arguments before us, it was urged that the show cause notice on the basis of which the Collector has passed the impuged order had not been served on the appellant. The Senior Departmental Representative is not able to satisfy us as to the despatch of such notice or its return undelivered, if one was sent by registered post. Our attention was drawn to certain not ations appearing on the copies of the show cause notice, according to which they were all put on the notice board of the Collector's office, Assistant Collector's office and the Superintendent's office.

This seems to have been done simultaneously with the issue of the notices. We do not accept the plea of the Senior Departmental Representative that such exhibition on the notice board simultaneously with the despatch of notices to the appellant is service as .

contemplated under Section 113 of the Act. Accordingly, we find that there has been denial of natural justice. The order of the Collector is set aside in so far as it relates to the appellant herein, with liberty to the Collector to readjudicate, if so desired, after putting the appellant on notice.


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