High Court DecisionsService of decisions, orders, summons, etc in Excise

April 5, 20160

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.

Leave a Reply

Your email address will not be published. Required fields are marked *

Current day month ye@r *

© 2020-21 AMLEGALS Law Firm in Ahmedabad, Mumbai, Kolkata, New Delhi, Bengaluru for IBC, GST, Arbitration, Contract, Due Diligence, Corporate Laws, IPR, White Collar Crime, Litigation & Startup Advisory, Legal Advisory.


Disclaimer & Confirmation As per the rules of the Bar Council of India, law firms are not permitted to solicit work and advertise. By clicking on the “I AGREE” button below, user acknowledges the following:
    • there has been no advertisements, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this website;
    • user wishes to gain more information about AMLEGALS and its attorneys for his/her own information and use;
  • the information about us is provided to the user on his/her specific request and any information obtained or materials downloaded from this website is completely at their own volition and any transmission, receipt or use of this site does not create any lawyer-client relationship; and that
  • We are not responsible for any reliance that a user places on such information and shall not be liable for any loss or damage caused due to any inaccuracy in or exclusion of any information, or its interpretation thereof.
However, the user is advised to confirm the veracity of the same from independent and expert sources.