Central Excise Act, 1944
37C. SERVICE OF DECISIONS, ORDERS, SUMMONS, ETC.
(1) Any decision or order passed or any summons or notices
issued under this Act or the rules made thereunder ,
shall be served, -
(a) by tendering the decision, order, summons
or notice, or sending it by registered post with acknowledgement due, to the
person for whom it is intended or his authorized agent, if any;
(b) if the decision, order, summons or notice
cannot be served in the manner provided in clause (a), by affixing a copy
thereof to some conspicuous part of the factory or warehouse or other place of
business or usual place of residence of the person for whom such decision,
order, summons or notice, as the case may be, is intended;
(c) if the decision,
order, summons or notice cannot be served in the manner provided in clauses (a)
and (b), by affixing a copy thereof on the notice board of the officer or authority
who or which passed such decision or order or issued such summons or notice.
(2) Every decision or order passed or any summons or notice
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). 148 ]