9911796707
TMI Blog2008 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... 76/2003 dated 13-5-2003. So, they filed refund claim, which was sanctioned on 10-12-2003. A cheque was handed over to them on 12-12-2003. A show cause notice was issued on 21-5-2004 proposing to recover amount erroneously paid to them. It has been alleged that the appellant failed to establish that the incidence of duty had not been passed to any other person. The Adjudicating Authority confirmed the demand of duty along with interest. Commissioner (Appeals) upheld the Adjudication Order. 3. Ld. Advocate on behalf of the appellant submits that the show cause notice dated 21-5-2004 is barred by limitation as notice was served on CHA on 30-7-2004. He submits that cheque was issued on 12-12-2003 and notice was issued beyond six months a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004, C. No. VIII-48(14)ARD/REFD/03/544-545 dated 21-5-2004 and C. No. VIII-48(15)ARD/REFD/03/546-47 dated 21-5-2004 for recovery of erroneously sanctioned and paid refund amounts of Rs. 2,45,781/-, Rs. 2,45,781/- and Rs. 2,60,539/- respectively. In view of the above contention of the appellants, the factual position regarding service of above cited show cause notices was ascertained from Asstt. Commissioner of Customs, Land Customs Station, Attari Road, Amritsar who vide his office letter C. No. VIII-48(16)ARD/Refund/03/544-545 dated 21-5-2004 was sent to the appellants vide registered letter receipt no. 1195 dated 22-5-2004 on address M/s. Keshawari International, C-448/3, Gali No. 20, Bhajanpura, Delhi and the same was received with post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants by registered post well within the stipulated period of six months prescribed under Section 28 of Customs Act, 1962 but the same were received back as "unclaimed". 6. We find that show cause notice dated 21-5-2004 was delivered by registered post on 22-5-2004 on the address of the appellant as mentioned in the Bill of Entry, which was returned back with postal remarks "unclaimed". The Larger Bench of the Tribunal in the case of Margra Industries Ltd. (supra) held that dispatch of adjudication order by speed post/registered post would not amount to a valid service in the absence of proof of actual delivery of speed post. In the present case, we find that the show cause notice was dispatched by registered post, which was returned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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