9911796707
TMI Blog1997 (4) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993 passed by the Competent Authority under Section 7 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 ('Act' for short) the seven appellants filed separate appeals before the Appellate Tribunal on May 9, 1985 as also applications for condonation of delay in filing the same. By the impugned order the Tribunal dismissed the appeals on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Counsel for the respondents on the other hand contended that the above contention of the appellants should not be entertained as it was being raised for the first time in this Court. 4. The contention raised by Mr. Salve being one of law based on admitted facts, we do not find any substance in the objection raised on be-half of the respondents. Coming now to the merits we find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or carried on business or personally worked for gain. 5. From a plain reading of the above Section it is manifest that service under Clause (b) that is by affixation, would be permissible if the notice or order cannot be served in the manner provided in Clause (a). Therefore, without making any effort to serve in terms of Clause (a) the respondents could not have invoked service by affixation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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