9911796707
TMI Blog2015 (11) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... the envelope was left by the postal authority at the said place. We do not see how such an act on the part of the postal authority enabled the Deputy Commissioner of Customs to record a satisfaction that the Petitioners are duly served. - since the adjudication order violates the principles of natural justice for want of notice and hearing that it is set aside. - Decided in favour of assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eto) and after going into the legality and propriety thereof be pleased to quash and set aside the same. (b) that this Hon'ble Court will therefore be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction calling for the records and papers pertaining to Notice of Demand dated 07.10.2013 (Exhibit A hereto) and impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been no record of any proceedings and the adjudication order itself which is reported to be enforced by the demand notices. The competent authority, namely, the Deputy Commissioner records that a copy of the show cause notice was sent at the address mentioned in the record, namely, on the Petitioner Prince International, which is a partnership firm. It is not stated that the same has been serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invited to the above endorsement in the adjudication order, Mr. Jetly submits that belatedly and with a view to avoid all consequences in law, such a plea has been raised. 6) We have found from a reading of the order of adjudication dated 23rd April, 2010, copy of which is at pages 26 and 27 of the paper book that the show cause notice was sent on the address mentioned and the envelope was left ..... X X X X Extracts X X X X X X X X Extracts X X X X
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