2009 (2) TMI 600

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....asons : "It is alleged in the impugned order that the show cause notice was issued to the appellants which is not correct, the appellant has received only recovery order dated 25-5-2008, in pursuance of the same the application dated 17-6-2008 was sent for supply of relevant documents but till filing of this appeal, the appellant has not received any document". Reading of the above paragraph shows that the appellant has nowhere pleaded that order impugned in the present appeal was not received by them well in time. The only averment made is that the show cause notice was not issued to the appellant. Accordingly, the matter was being repeatedly adjourned to enable the appellant to place the factual position on record. Subsequently, an ....

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....p;The Revenue was also directed to find out the actual position. The impugned order-in-original shows despatch of the same to the appellant at the address, which tallies with the address now given by the appellant in their memorandum of appeal. As such, there is a presumption in law that the impugned order despatched at the correct address must have been received by the appellant. Apart from the above, another factor which reflects upon the receipt of the order by the appellant is the outward number of the order. The explanation placed on record by the concerned officer is reproduced for better appreciation :- "As per the Customs records viz. the despatch register, the Order-in-Original No. KDL/Commr/20/2007, dated 30-3-07 issued on 9-4-....