9911796707
TMI Blog2008 (7) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... in jail. The applicant was under judicial custody and the appeal was filed within the normal period of limitation from 15-11-07. 2. The contention of the revenue is that order was sent through registered post as the same was not received back undelivered . Thereafter on 19-5-07, the order was posted to the business premises of the applicant, therefore, service as per the provisions of Central Excise, was completed on 19-5-07. It is also submitted by the revenue that he was arrested after five months from the date of service of the order. 3. We find that the applicant was arrested by CBI and the order was served on the applicant when he was under judicial custody in jail. In these circumstances, the delay in filing the appeal is condone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as never served upon the applicant and the same has been served during the pendency of this appeal. In response to this, ld. DR appearing for the revenue produced a receipt dt. 10-10-05 showing that show cause notice along with the annexure was received by the wife of Shri Praveen Chugh, proprietor of the firm. 6. The applicant also submitted that no opportunity of hearing was given to the applicant before passing the order. It is also submitted by the applicant that Shri I.K. KauI and Shri Deepak Bhandari who were looking after day-to-day affairs in respect of import and export and applicant s firm filed shipping bills with SEZ, Noida regarding export of the goods, therefore, the applicant Mr. Praveen Chugh, proprietor of the firm was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant also shown 24 shipping bills filed with SEZ Noida regarding which only 7 consignments reached the port and regarding that 7 consignments, no demand has been made. As the applicant diverted the goods which were imported duty free, therefore, they are liable to pay duty and penalty. 9. In respect of penalty on Shri I.K. Kaul, ld. DR submitted that he was authorized signatory and signed for shipping bills showing the export of goods, hence is liable for penalty. 10. We find that M/s. Durga Overseas Proprietory concern of Shri Praveen Chugh registered as trading unit as SEZ Noida as trading unit. The applicant was entitled to import duty free goods under Notification No. l37/2000-Cus., dt. 19-11-2000 and same were to be export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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