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 Case Digest


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Central Excise Act, 1944
Section 37(C):- Service of decisions
Section 37(C):- Service of decisions
Dispatching notice at incorrect address could not be termed as service of notice -

In the instant case, assesse is a service provider and the address provided by them to the Department is Door No.46-16-14/2, Panduranga Street, Danavaipeta, Rajahmundry which is mentioned in Form ST-2, certificate of registration granted under Section 69 of the Finance Act, 1994. The fact of final order having been passed by the department came to the knowledge of the assesse only when the banker having received recovery notice dated 01.04.2015 communicated the same to the assesse through letter dated 09.04.2015. After enquiry, assesse came to know that address mentioned in the final show cause notice as well as the final order is entirely different from the address under which the petitioner-firm was registered.

Based up on this factual position, honorable high court observed non-compliance of the statutory provisions by the department in passing the order of best judgment assessment apart from violation of principles of natural justice and accordingly set aside the order passed by department.

Ventrapathi Financial Services v. Superintendent of Central Excise, W.P. No. 12350 of 2015, Andhra High Court, D/d 26.6.2015, 60 taxmann.com 11

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