1996 (10) TMI 433

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..... [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-appeal No. 3-ICD/93, dated 13-1-93 passed by the Commissioner of Customs (Appeals) vide which the appeal of the appellant was dismissed being time barred. 2. Ld. Counsel appearing on behalf of the appellant submitted that the adjudication order dated 26-6-89 was never communicated to the ap....

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....30-12-92. Ld. Counsel relied upon the judgment of Hon'ble Supreme Court in the case of Bhag Singh v. Major Daljit Singh and Others - 1987 (32) E.L.T. 258 wherein the Hon'ble Supreme Court observed that the court while considering the application under Section 5 of Limitation Act will consider the facts and circumstances for taking not too strict or pedantic stand which will cause injustice to and ....

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....et aside. 4. We have heard Shri Jangir Singh, ld. SDR on behalf of the respondent. 5. In the present case the adjudication order, dated 26-6-89. The Commissioner of Customs in the impugned order after examining the record notice that the adjudication order dated 26-6-89 was despatched to the appellant vide despatch entry No. 8785 at page 165 of despatch register by registered post, vid....