1998 (6) TMI 160

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.... : K. Sankararaman, Member (T)]. -  This is an appeal filed by the Collector of Customs, Madras against the Order-in-Original dated 27-11-1989 passed by the Additional Collector of Customs, Madras. The appeal has been filed as directed by Central Board of Excise & Customs vide their Order No. 93-R dated 4-10-1990 in exercise of the review powers under Section 129D(1) of Customs Act. The po....

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.... stated to be not legal and proper leading to the filing of the present appeal. 2. The notice of hearing sent to the respondent at the address indicated in the impugned order passed by the Additional Collector has been returned by the postal authorities with their remark that there is no such company at the address shown. While we agree that adjudicating authority should have considered co....