TaxTMI 
TaxTMI 
2011 (3) TMI 950
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....er (Appeals) has dismissed the appeal on the ground of limitation. For better appreciation of the reasons adopted by him, we reproduce para 4.3 of the impugned order. 4.3 As per the facts brought on records, the original adjudicating authority in reference was issued on 29.06.99 but the said appeal along with the stay application was filed on 29.10.09 which was after a lapse of more than t....
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.... the OIO was received by them on or around 01.10.09. The matter of receipt of the OIO was clarified by the Assistant Commissioner of Customs, Porbandar vide his letter dated 01.12.09. As per the said letter, the Original order was dispatched to M/s. Sahil Trends by registered post AD as per the postal registration slip No.5591 dated 14.07.99 as mentioned in the dispatch register Sr.No.2058 dated 1....
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....ee as per provisions of Section 153 of the Customs Act, 1962 and the burden thereafter would be on the addressee to show that the order was not served. Even otherwise, from the documents, more than two addressees have been noticed and appellant have been changing the addresses from time to time and no formal intimation of the same was given to the department at any such occasion. 2. The co....
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....icial authorities, learned advocate submits that it is the fact of receipt of the impugned order which has to be taken into consideration for the purposes of limitation and not the fact of dispatch of the order. 3. In as much as the said letter report of the Assistant Commissioner was never supplied to the appellant, we agree with the learned advocate that the same amounts to violation of ....