https://www.taxtmi.com/caselaws?id=83691 Nonservice of the show cause notice and failure to endorse the confiscation order to the truck owners constituted sufficient cause for the delayed appeal, because they were unaware of the need to challenge the order; the delay was therefore condoned and the appeal admitted. Where the Department knew the identity of the truck owner, had recorded his statement, and had proposed confiscation, the Tribunal held that it could not refuse to entertain the owner's appeal merely because the notice and original order were not served on him. The procedural lapse did not bar maintainability of the appeal. en-us Wed, 20 Oct 1993 00:00:00 +0530 Sat, 16 Jul 2011 10:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83691 Nonservice of the show cause notice and failure to endorse the confiscation order to the truck owners constituted sufficient cause for the delayed appeal, because they were unaware of the need to challenge the order; the delay was therefore condoned and the appeal admitted. Where the Department knew the identity of the truck owner, had recorded his statement, and had proposed confiscation, the Tribunal held that it could not refuse to entertain the owner's appeal merely because the notice and original order were not served on him. The procedural lapse did not bar maintainability of the appeal. Case-Laws Central Excise Wed, 20 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83691