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2007 (6) TMI 454
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....r to the appellants. The order was pasted on the factory gate which was found locked. Panchanama dated 1-4-2005 was drawn on by the Superintendent of Customs & Central Excise. There is no signature of any officer or guard of the factory. The Panchanama clearly states that as no one was available to receive the notice, the officers pasted the Order-in-Original on the main gate of the premises. The appellants were served with notice of the recovery on different address on 16-3-2007. The appellants immediately filed the appeal within three months from the date of receipt of the recovery notice. It is their contention that the pasting of order on the gate of the factory and having initiated the recovery proceedings are not in terms of law. They....
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....ut the Order-in-Original was not served on any of the Directors. Therefore the ratio of the judgment of the Tribunal 's Larger Bench in the case of Margra Industries Ltd. (supra) clearly applies to the facts of the case. The appellant has filed this appeal within the period of limitation from the date of communication of the impugned order. The COD application is allowed. 4. The stay application and the appeal are taken up together for disposal as the issue lies in a short compass. The Revenue has proceeded against the appellants on the allegation that they are 100% E.O.U. They were granted permission under 100% E.O.U. Scheme for manufacture and export of Silicon Transistors and other items as noted in the impugned order. They had e....