2007 (6) TMI 454

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..... Ms. Sudha Kokar, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. By this COD application, the assesee seeking condonation of delay of 680 days in filing the appeal. The impugned order was passed on 31-3-2005. The same has not been sent by Registered Post with Acknowledgment as required in law for service of the order to the appellants. The order was pasted on the fact .....

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..... ssioner of Customs, New Delhi [2006 (202) E.L.T. 244 (Tri. - LB.)] wherein the Tribunal has dearly held that affixing of the order on the factory gate is not correct mode of delivery in terms of the relevant Sections of Customs as well as Central Excise Act. It has been clearly noted that despatch through speed post is also not provided under the provisions of law. It has been clearly laid down in .....

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..... s admittedly in the present case, the impugned order has not been despatched by Registered Post with Acknowledgment Due. The Department was fully aware of the address of the Directors but the Order-in-Original was not served on any of the Directors. Therefore the ratio of the judgment of the Tribunal s Larger Bench in the case of Margra Industries Ltd. (supra) clearly applies to the facts of the .....

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..... rmed on the imported raw material and capital goods. The submission of the appellants before us is that the Development Commissioner has extended the period of functioning of E.O.U. and also permitted them to exit from the present E.O.U. Scheme and switch over to the E.P.C.G. Scheme. The learned Counsel refers to the Development Commissioner s order dated 25-1-2007 which is at Page 87 of the Pape .....

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..... e matter is remitted back to the Original Authority to permit the appellants for functioning under the E.P.C.G. Scheme in terms of Para 6.18 (a) (d) of Foreign Trade Policy 2004-09 subject to the conditions laid down therein. In terms of the Development Commissioners order, they should function under the jurisdictional Commissioner of Customs and Central Excise. For that reason, the matter is r .....

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