2004 (12) TMI 601

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....Shri Bipin Verma, JDR, for the Respondent. [Order]. - Shri R Krishnan, learned Advocate, submitted that the appellants M/s. Continental Brakes Ltd., a 100% Export Oriented Undertaking, has exported their finished products under two AR 4 Nos. 11/97 and 12/97 both dated 19-12-1997; that as they could not produce the proof of export within six months, a show cause notice was issued to them on 1....

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....ated 21-1-1999 confirming the demand of duty in respect of these two consignments exported by them; that the Appeal filed by them against the said Adjudication order has been dismissed by the Commissioner (Appeals) on the ground of time bar as the Appeal was filed by them in 2003 only; that the Department has not established that the Adjudication order sent by registered post was received by the A....

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....ismissed their Appeal. 3.I have considered the submissions of both the sides, It is not in dispute that the acknowledgement due card has not been brought on record to prove that the order was duly served on the Appellants. It has been held by the Tribunal in Reliance Telecom Ltd. that the registered post is the mode of service of the decision or order as specified in Section 153 of the Customs ....