2015 (4) TMI 991

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adv. For The Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: 1. Ld. counsel says that because of change of address, the order passed by learned Commissioner (Appeals) on 15.12.2009 could not be served on the appellant. Therefore, appellant by letter dt. 13.12.2011 made a prayer to provide certified copy of the Order-in-Appeal. That being provided on 12.1.2012, appellant f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....presumed to have been served unless contrary is proved in the case of B. Bhoormal Tirupati Vs Addl. Collector of Customs, Madras - 2000 (126) ELT 65 (Mad.). 5. Opposing above proposition of Revenue, appellant submits that Tribunal in the case of Margra Industries Ltd. Vs CC New Delhi - 2008 (10) STR 81 (Tri-LB) has held that delay is condonable unless the impugned order is served on the appella....