Madhya Pradesh High Court in Central Excise Shri Maheshwari Mills Versus Central Excise & Customs- 2016 (4) TMI 107 -M.P.HC while dealing with an issue of Service of decisions, orders, summons, etc & Invocation of provisions of Section 37C of the Central Excise Act,held that
Tribunal has rightly observed that the petitioner has been regularly attending the proceedings of the Tribunal when the matter was listed on 9.7.2013, 16.8.2013, 17.10.2013 and 12.12.2013 but the matter was adjourned as the case did not reach for hearing. In these circumstances, it is clear that the present case is not one where the petitioner had repeatedly sought adjournment with a view to prolong the proceedings or to avoid hearing.
It further observed that
Tribunal has rightly invoked the provisions of Section 37C of the Central Excise Act to presume that the petitioner was duly served. However, looking to the fact that the petitioner was diligently prosecuting the appeal and appearing before the appellate Tribunal on previous occasions, therefore, we are of the view that to ensure that the matter is heard and decided on merits after giving due opportunity of hearing to all concerned and with a view to do complete justice in the matter, the petition, filed by the petitioner is allowed and the impugned order is hereby set-aside subject to the petitioner depositing costs of ₹ 5000/- before the Tribunal.