2012 (10) TMI 347

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....nt Ms. Sabrina Cano, Superintendent (AR) for respondent [Order per : P. G. Chacko] : This application seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues. On a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the ap....

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....red, after holding that the order-in-original had been received by the appellant on 19.8.2011 and hence the appeal filed on 20.10.2011 was delayed by one day. 3. The learned counsel for the appellant submits that the order-in-original was received by post after 15 days from the date of its despatch and hence there was no delay in the filing of the appeal on 20.10.2011. However he is unable to s....

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....that the order was sent by post from the office of the Additional Commissioner and received by the appellant by post. In the circumstances, this Tribunal has to presume that Section 153(a) of the Customs Act was followed by the Additional Commissioner. If it be assumed that the order-in-original was despatched on 19.8.2011 from the Additional Commissioner s office in Hyderabad, the postal artic....