2005 (5) TMI 135

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....are challenging the correctness of OIA No. 37/2003-Cus., dated 14-8-2003 by which the short levy of Anti-Dumping duty in terms of Notification No. 128/2001, dated 21-12-2001 in respect of CFL Lamps imported from Peoples Republic of China and Hong Kong has been levied. There is no dispute with regard to the levy of the Anti Dumping Duty. The Bill of Entry was filed on 28-12-2001 and the Show Cause ....

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....of the appellants that the notice has been received by them in July, 2002 cannot be accepted and that the Registered notice does not take two months for service. 2. We have heard both sides. 3. The short point is as to whether the Show Cause Notice has been served within six months. The appellants have received the notice in July, 2002, but they have not produced any postal cover nor have fi....