VINOD CHOUDHARY Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal was admitted on 8-3-2016 to examine the following substantial question of law:-

(2.) The submission of learned counsel for the appellant is that no material was available with the respondent No. 2 to arrive at the conclusion that the notice issued was ever served upon the appellant.

(3.) Learned counsel appearing on behalf of the respondent submits that as per Section 37C of the Central Excise Act, 1944 every decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1) of Section 37C.