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TMI Blog2016 (3) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... daranathan For the Respondent : Mr. A P Srinivas, Sr. Standing Counsel ORDER V. Ramasubramanian, J. This appeal is filed by the Assessee under Section 130 of the Customs Act, 1962, challenging the order of the Tribunal, refusing to condone the delay of 546 days in filing the appeal. 2. We have heard Mr. T.Sundaranathan , learned counsel for the appellant and Mr.A.P.Srinivas , learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to your Office on 08.07.2009. The copy of delivery slip is enclosed herewith for your kind information." 5. On the basis of the said letter, the Tribunal came to the conclusion that the delay was not properly explained. Consequently, the Tribunal dismissed the application. 6. It is seen from the Order in Original that the same was directed against several individuals, including the exporter. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2011, the Additional Commissioner admitted that the Order in Original was not made known to the appellant in any other manner. This is despite the fact that under Section 153(b) of the Act, there is a provision for affixure of the Order on the Notice Board of the Customs House. It is not a case of the Department that there was affixure. 9. Since these aspects were not taken into account by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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