2005 (4) TMI 359

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....the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) dismissed the appeal on time bar. The Commissioner (Appeals) in the impugned order held that the adjudication order was served by affixing on the notice board at Customs House, A....

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....ffixed at Customs House, Amritsar. In such a situation the appellant cannot take stand that adjudication order was never served on them. 4. We find that the provision of Section 153 of the Customs Act provides the manner of service and sub-section (b) provides that if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice bo....