2016 (10) TMI 667

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....sekaran, for the Respondent. JUDGMENT [Judgment per : V. Ramasubramanian, J.]. - The assessee has come up with the above appeal under Section 130 of the Customs Act, 1962 challenging an order of the second respondent herein refusing to condone the delay of about 250 days in filing the appeal. 2. Heard Mr. Hari Radhakrishnan, learned counsel for the appellant/ assessee and Mr. T. Chan....

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....did not receive the order in appeal from the office of the Commissioner. They also vacated the premises in December 2013 after closure of the business. But, they received a communication from their advocate on 24-7-2014. This communication did not include a copy of the order. Therefore, the appellant claims that they got the copy of the order and came to know about its contents only on 23-12-2014.....