2016 (4) TMI 765

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....ourabh Bagaria, Adv., Mr. A. Chandra, Adv. and Mr. S. Ghosh, Adv For the Respondent : Mr. S. B. Saraf, Adv. and Mr. K. K. Maiti, Adv ORDER The Court : The petitioner has assailed an order dated June 10, 2004 passed by the Customs Excise and Service Tax Appellate Tribunal. By the impugned order, the appellate tribunal has refused to entertain an appeal against an order dated June 21, 20....

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....ppellate stage. In support of such contention, he has relied upon 1986 (23) E.L.T 14 (Cal) (Rungta Sons (P) Ltd. And Another versus Collector of Customs, Visakhapatnam and Others). Learned advocate for the petitioner has submitted that the claim for service of the original notice cannot be accepted in absence of actual proof of delivery. This view has been expressed by the appellate tribunal in....

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....d before the appellate tribunal which was dismissed by the impugned order dated June 10, 2004. The appellate tribunal has dismissed the appeal of the petitioner primarily on two counts. The first ground being the fact that the petitioner was served with the original order dated July 14, 1987. The appellate tribunal found that the same was sought to be sent under registered post with acknowledgm....

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.... has been contented that without an actual proof of service, the petitioner cannot be said to have been served with the original order dated July 14, 1987 in spite of the fact that the same was sent by registered post with acknowledgment due card. None of the three decisions relied upon on behalf of the petitioner is on a factual situation where after 14 years a proof of delivery is sought to b....