VISHAL ENTERPRISES Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) THIS is an appeal filed by the appellant against order -in -appeal No. 193/2011(Ahd -III)/K. Anpazhakan/Commr(A)/Ahd, dated 2 -11 -2011, passed by Commissioner (Appeals).

(2.) THE issue involved in this appeal is that the Commissioner (Appeals) dismissed the appeal filed by the appellant on the grounds of limitation. In the grounds of appeal and during the course of hearing, appellant argued that the order -in -original No. 30/DC/STC/2010, dated 30 -12 -2010 was received by them only on 6 -9 -2011. It was also argued that the order -in -original dated 30 -12 -2010 was not served upon as per the procedure prescribed under Section 37C of the Central Excise Act, 1944. In support of their arguments, they relied upon the following decisions : -

(3.) LEARNED AR on the other hand argued that, as per Section 37C(a) of Central Excise Act, the order -in -original can be served in either of the following : -