2001 (3) TMI 754

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..... .H. Joglekar, Member (T)]. On hearing both sides the appeal itself was taken up for hearing on waiving pre-deposit of Rs. 1,98,440/- confirmed as duty in the lower proceedings. 2. The appellants imported certain goods vide Bill of Entry filed on 18-4-1989 where the goods were cleared on payment of duty on 29-5-1989. A less charge demand was issued on 8-8-1993. It was addressed to their For .....

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..... inspite of notice and therefore does not qualify for the term served . Therefore there is substance in the belief of the Commissioner that the relevant date should be taken to be that one on which the order was sent to them. On this ground the appeal would merit success. 4. In such circumstances ordinarily we would remand the proceedings back to the Commissioner. But as per the dates mentioned .....

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