2015 (7) TMI 1009

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....er : Mr. H.K. Thakur; This appeal has 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. Nag....

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....of communication by RPAD is sufficient to establish 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 lear....

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.... view of the above factual matrix, first appellate has correctly relied upon the case law of CCE, Ludhiana vs. Mohan Bottling Co (P) Limited (supra), that a letter sent by RPAF at the correct address was held to be proper deliver of communication. In this order passed by the Hon'ble Punjab & Haryana High Court relied upon the Hon'ble Supreme Court case laws in the case of M.A. Mohammed Ism....