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TMI Blog2015 (9) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... oms and Central Excise Duties and Service Tax Drawback Rules 1995 – Application was rejected on ground of two days delay – Revision was filed however it was informed that it had been filed beyond time, when calculated from order dated 27.04.2011 – Petitioner alleged that he had no knowledge of order dated 27.04.2011 – Held that:- Respondents in affidavit averted that notice of order dated 27.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Kartikeya Saran, learned counsel for the petitioner and Shri B.K.S. Raghuvanshi, learned counsel for the respondents. This writ petition has been filed by the petitioner seeking a writ of certiorari to quash the impugned order dated 18.06.2013 passed by the respondent under Section 129DD of the Customs Act and order dated 27.04.2011 passed by Commissioner (Appeals), Customs and Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 the Commissioner has a power to condone the delay of thirty days and it cannot be said that the delay of two days is a fatal delay. Against the order dated 27.04.2011 the petitioner filed a revision under Section 129 DD of the Customs Act and according to the petitioner the order dated 27.04.2011 was communicated to him on 25.09.2012 and thereafter the Revision was filed within the prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Order-in-Appeal No.83/CUS/Appl/Noida/11 dated 27.04.2011 was sent to the petitioner at their following address..... Therefore, receipt of said letter cannot be considered as date of service of order-In-Appeal A pointed question was asked by the Court as to whether to send the notice by speed post was the requirement of law, they were unable to answer or to show any rules that speed post cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with the requirements of Section 153 of the Act. Even otherwise, a delay of two days cannot be said to be fatal and should not prevent the department from deciding the appeal of the petitioner on merits. The impugned orders are set aside. The delay, if any, is condoned by this Court. The respondent-authorities are directed to hear and decide the appeal of the petitioner on merits within a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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