2019 (10) TMI 1255

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....ilesh Kangasia, Advocate For Respondent: Shri Bhushan Kamble, AC (AR) ORDER Heard both sides. 2. The matter has been listed by the Registry under the category of 'mention' matter. Registry in its report dt.14.10.2019 informed that since the Appellants received the order dt.30.11.2012 on 09.04.2019 and the appeal was filed on 17.05.2019 approximately after 6 years from the date of order....

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....n the same date. In response to the said communication, the learned Advocate for the Appellant submits that in serving order, the Department has not complied with the provisions of Section 153 of Customs Act, 1962, inasmuch as the Department did not exhaust the procedure prescribed under Sub-section (a) of Section 153 of Customs Act, 1962 by first sending a copy of the order to the Appellant and t....

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.... 1962 have been complied with. 4. The learned A.R. for the Revenue submits that in the duty payment challan, the address of the Appellant is shown as 'Pitampur, Madhya Pradesh'. 5. We find that the Department has claimed to have issued the order-in-original on 30.11.2012. No proof has been placed on record. The order sent by speed post has not been returned as un-delivered, thus necessitatin....