2019 (1) TMI 79

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....o be set aside. 2.1 Today when the matter came up for hearing before this court, Ld. Advocate Shri. T. R. Ramesh appearing on behalf of the assessee/appellant pointed out that the impugned Demand Notice was not properly addressed and therefore, the same was never received by the appellant and consequently, the service by affixture in the Notice Board that too after the lapse of six months. 2.2 He elaborated the facts that the assessee-appellant had imported 13MTs of Ammonium Persulphate, 3MTs of Sodium Persulphate and 2.50 MTs of Potasium Persulphate from China vide Bill of Entry No. 539810 dated 28.08.2007. The Revenue was of the view that the above import attracted Anti-Dumping Duty (ADD) as per Notification No. 96/2007 dated 29.08.2007....

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....marked for non-service as "ID&DL" on all the dates (which was explained by the Ld. Advocate for the assessee as Identified and Door Locked). 3.2 Ld. AR also submitted that the Order-in-Original also did not mention the Door Number i.e., "12/1" but still the assessee has received it without questioning and filed appeals. 4. We have heard the rival contentions, perused the documents placed on record and have also gone through the judgements/Orders referred to during the course of arguments. 5.1 On a perusal of the copy of the Bill of Entry dated 28.08.2007 placed on record we find the address of the assessee/importer as under : "INDO ORGANIC CHEMICAL CORPORATION : SUIT NO 3, IST FLOOR, 12/1 EKAMBAR -ESWARAR STREET, MUTHA MARKET, PARK ....