2015 (7) TMI 1009

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....been filed by the appellant against OIA No. AHM-SVTAX-000-APP-114-14-15 dated 08.08.2014. Under this OIA the first appellate authority has rejected the appeal filed by the appellant as time barred. None appeared on behalf of the appellant when the case was called out for hearing. There is also no request for adjournment from the appellant. 2. Shri J. Nagori (AR) appearing on behalf of the Revenue....

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....stablish delivery. He also relied upon a case law of CCE, Indore vs. Raj Kumar Aggrawal - [2012 (280) ELT 13 (MP)] wherein the Hon'ble Madhya Pradesh High Court held that issue of show cause notice by registered post within a period of six months is proper service of show cause notice under Section 110(2) of the Customs Act, 1962. 3. Heard the learned AR. The issue involved in the present pro....