2011 (5) TMI 798

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.... we find that the issue lies in narrow compass. 2. Commissioner of Customs (Appeals), vide his impugned order has dismissed both the appeals filed before him on the ground that there was a delay of around 468 days in filing the same and in as much as he has powers to condone the delay of only 30 days, he has dismissed the appeals as barred by limitation. 3. Challenging the above findings, learned advocate appearing for the appellant submits that they had not received the impugned order of the original adjudicating authority, neither had they received the show cause notice or personal hearing notices and never participated in the adjudication proceedings. In as much as their factory was closed, they were not even aware of the....

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....here is no scope for presumptions as regards delivery of order in taxing matters. He further submits that though reliance was placed upon all these decisions, before Commissioner (Appeals), he has chosen to ignore the same. It is also the contention of the learned advocate that the impugned dues stand confirmed against the appellant on the allegations and findings of non-fulfilment of export obligations, whereas they have all the necessary evidences to reflect upon the fact of fulfilment of export obligation. As such, he submits that the appellant has a good case on merits and because of the above technical dismissal of appeal, the appellant would be put to a disadvantageous position. 4. Countering the arguments, learned DR Shri S.R....

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....ctual question as to on which date the impugned order was received by the appellant. It is an admitted fact by both the sides that their factory was lying closed for a longer period. The appellant did not participate in the adjudication proceedings on account of non-receipt of show cause notice and on account of non-receipt of the notices of personal hearing. It is also accepted in the impugned order of Commissioner (Appeals) that the impugned order was not served upon the appellant in person but the same was pasted on the notice board of the factory after the same was returned back by the postal authorities with remarks "not claimed". 6. Learned advocate submits that they have already filed an affidavit in support of their contenti....