2016 (4) TMI 718

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.... ORDER Per R Periasami Applicant filed application for condonation of delay of 260 days. 2. The Learned counsel submits that order in appeal was passed on 14.10.14 and they have not received the order till date. They came to know from Arrears Recovery Cell of Customs of Tuticorin letter dt.25.6.2015 where the Department sought for recovery of confirmed dues. Subsequently, they came to kn....

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....fore the Commissioner. He submits that they have not received any copy of the order from S.Chandrasekaran, Advocate and he is not authorized by the Appellant. Since the Commissioner (Appeals) refused to issue any certified copy and directed us to obtain a copy from S.Chandrasekaran, Advocate, since he has not authorized a copy of the order from Arrears Recovery Cell by email dt.13.8.2015 (page 77)....

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.... the main plea is that they have not received the original OIA till date. On perusal of the postal acknowledgement, we find that the address of the Appellant is correctly written and there is no change in the address. But the letter has been returned as "unclaimed". On receipt of the recovery notice, the Appellant has immediately taken steps with the Commissioner (Appeals) asking for a certified c....