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ARCHANA WADHWA
Raju Singh – Appellant
Versus
Commissioner of Central Excise, Lucknow – Respondent


Advocates Appeared:
G.S. Bisht,D. Singh

ORDER

1. After dispensing with the condition of both sides, I proceed to decide the appeal itself. For better appreciation, the relevant paragraph of Commissioner (Appeals) order dismissing the appeal on limitation is being reproduced below:—

"(ii) Incidentally, the Appellant has raised one more point that it is not known to him as to whether the procedure prescribed under Section 37C of Central Excise Act, 1944 (made applicable to Service Tax matters, as well, through Section 83 of the Finance Act, 1994) has been followed, or not, before pasting the Order at the old address. I do not find much force in this point of the Appellant. The Appellant's statement to this effect, in the appeal memorandum (that too, not under the 'grounds of appeal' but under the 'facts of case') seems more a 'guesswork' than a 'confirmed' fact, as the Appellant has himself mentioned that observance of procedure under said Section 37C in the instant case, is 'not known' to him. I feel that in cases the appellants, whomsoever, ought to confirm such facts from the right office which in this case was the office of the adjudicator. Be as it may, but if just for the sake of discussion either, if I accept that the

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