TaxTMI 
TaxTMI 
1996 (5) TMI 257
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....r, Member (J)]. - The learned Advocate Shri Abdul Ghani appeared for the appellant. The present appeal is filed against the adjudication order passed by the adjudicating officer wherein a penalty of Rs. 2,00,000/- is imposed on the appellant. 2. The first submission made in this case is that the show cause notice was not served on the appellant as required under Section 153 of the Customs ....
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.... under Section 153 of the Customs Act, notice should be served on the appellant through registered post. From the impugned order itself it is clear that the show cause notice was sent to the appellant and it was returned undelivered with postal endorsement "not found in my delivery time". This clearly goes to show that the appellant was not found in his house during the time of delivery. This indi....
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.... facts and circumstances of this case it is clear that there was no refusal and accordingly the notice also is not served on the appellant. 5. It is further seen that under Section 124 of the Customs Act, personal hearing is a must. There is absolutely nothing in the impugned order to show that the notice of personal hearing was sent to the appellant. Even if the show cause notice was presum....