2004 (6) TMI 200

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..... Chattopadhyay, learned Consultant for the applicant/appellant-company submits a List of dates which have been taken on record. In this case, the Order-in-Original was passed on 14-7-87 which was sent by Registered A/D Post to the applicant/appellant-company's address as recorded in file. The applicant/appellant-company filed an appeal before the Commissioner (Appeals) against this Order on 21-6-....

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....ed when a letter properly addressed, pre-paid and posted by registered post. Section 153 of the Customs Act, 1962 states that any order or decision passed or any summons or notice issued under the Customs Act, shall be served by tendering the order, decision summons or notice or sending it by registered post to the person for whom it is intended or to his agent. In this case, we find that the appl....