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    <title>2014 (12) TMI 747 - CESTAT CHENNAI</title>
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    <description>The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as time-barred due to the non-receipt of the adjudication order by the appellant. Despite the appellant&#039;s claim of office relocation and non-receipt of the order, evidence showed delivery to the address mentioned in the order. The Tribunal upheld the Commissioner (Appeals) decision, citing the Customs Act, 1962 provisions on serving orders. The appeal was deemed time-barred, and the stay application was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254404</link>
      <description>The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as time-barred due to the non-receipt of the adjudication order by the appellant. Despite the appellant&#039;s claim of office relocation and non-receipt of the order, evidence showed delivery to the address mentioned in the order. The Tribunal upheld the Commissioner (Appeals) decision, citing the Customs Act, 1962 provisions on serving orders. The appeal was deemed time-barred, and the stay application was disposed of accordingly.</description>
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      <pubDate>Wed, 27 Aug 2014 00:00:00 +0530</pubDate>
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