Brief of the case:
- The Hon’ble Supreme Court in the case of Saral Wire Craft P. Ltd. held that where the law provided a manner of doing certain thing then the same to be done in that manner only. The execution deviating the prescribed manner is of no cure.
- Thus, service of order by hand where the prescribed manner is registered post under acknowledgment due that too to kitchen boy is no service at all on the assessee or its authorized agent.
Brief facts of the case:
- The adjudicating officer passed an order demanding a duty of Rs. 3,45,629/- on the ground of denial of exemption to assessee. The order was passed after a period of eight months from the date of issue of show cause notice.
- The order so passed was served on the Mr. Sanjay, kitchen boy of the assessee company who affixed the stamp of company as an acknowledgment of hand delivery by the department.
- The assessee came to the know about such service only when the department initiated recovery proceedings and by that the time of filling appeal with Commissioner (Appeals) already got elapsed.
- The assessee challenged such service on ground that the same was not on authorized person.
But upto High court it did not get any relief.
Contention of the Assessee:
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