2012 (4) TMI 447

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....e appellant, namely, Shri Subhash Muljimal Gandhi has filed an appeal along with stay application and application for early hearing of the appeal. Today, the application for early hearing of the appeal and stay application are listed before us. 2. It is contended on behalf of the appellant that he has not received the show-cause notice as well as the order-in-original and the Commissioner (Appe....

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....tment, which clearly shows that the show-cause notice as well as the order-in-original have returned unclaimed. It is an admitted fact that the appellant is residing on the address mentioned in the show-cause notice/order-in-original. In these circumstances, we are of the view that the delivery of the show cause notice as well as the order-in-original was deliberately and intentionally avoided by ....