2003 (5) TMI 395

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....e appellant under Section 112(b) of the Act. He imposed similar penalties on three other persons also, who were found as occupants of the truck when officers of Customs had intercepted the vehicle. The Order of the Commissioner is in adjudication of a show-cause notice issued by the department on 1-12-2000 to the appellants, the aforementioned three persons (Jeet Ram Kashyap, Gajendra Singh Yadav and Umesh Kumar Verma) and two others (Hari Ram and Vinod Kumar) proposing to confiscate the goods and the vehicle and impose penalties on the noticees. 2. In the present appeal, the challenge against the order of the Commissioner is on the main ground that the show-cause notice was not served in the manner prescribed under Section 153 of t....

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....f hearing was communicated to all the noticees for 12-10-2001. The intimation letters to Jeet Ram and Umesh Verma were sent through the Central Excise officers of Kanpur. The letter meant for Umesh Verma was got served upon his elder brother Ram Lakhan on 5-10-2001 under acknowledgement. The letter to Jeet Ram could not be served as it was reported/gathered that the person had left the said house/address. The letter of Gajendra Singh was received back undelivered with the postal remark "the person is living somewhere outstation. Address not known to his family members, hence returned." 4. It appears from the above text that the notice of personal hearing in the case for 20-9-2001 was intimated by registered post to Jeet Ram, Gajendr....