2008 (7) TMI 708

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....hacko, Member (J)]. -  We had directed the appellants to pre-deposit an amount of Rs. 10 lakhs under Section 129E of the Customs Act and to report compliance on 23-6-2008 vide Stay Order Nos. 304 to 306/08 dt. 25-4-2008. A copy of the stay order was sent to the party by registered post with acknowledgement due. The postal article, however, was returned by the postman with the remark "no such....

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....den of proof of tender or delivery of the order by post as required under sub-section (2) of Section 37C read with Section 27 of the General Clauses Act is on the authority despatching such notice. In other words, the sender would have to show that the order was, in fact,  sent by registered post to the addressee. It was only then that the deeming fiction spelt out in terms of sub-section (2)....