2008 (1) TMI 118

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plications, therefore they are being taken up together. The applicant filed these applications for condoning the delay of almost 10 years. The impugned order was passed on 18-9-97, whereas the appeals were filed on 3rd October, 2007. 2. Contention of appellant is that impugned order was never served upon the applicant. It was only in the year 2006, when recovery proceedings were started. The appl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontention of applicant is that the adjudication order were never served upon the applicants and they have come to know about the order only when the counter affidavit was filed by the revenue in the Hon'ble High Court. Therefore there is sufficient cause of not filing appeals within the period of limitation. Applicants also relied upon the decision of the Hon'ble Bombay High Court in the case of P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s been received back with the postal remarks "Bar Bar Talash Karne Par Pane Wala Nahin Milta" as the revenue was unable to serve through registered post, thereafter the adjudication order was affixed on the office notice board of the Customs House, as per the provisions of Section 153B of Customs Act. The contention is that this fact is specifically mentioned in reply to writ-petition filed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y adjudication order during the recovery proceedings only. We find that in the reply filed by revenue in the writ-petition filed by the applicants, the revenue specifically mentioned that the order was sent through registered post, but the same could not served as the assessee was not available, thereafter as per the provisions of Section 153 of the Act, the adjudication order was affixed on the n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt held that perused of limitation starts from the date of service. In the present case, as adjudication order was affixed on the notice board of the Customs House, as per the provisions of Section 153 of Customs Act, therefore, we find no merit in the contention of the applicant regarding that they have shown sufficient cause for not filing the appeal before the Tribunal with the period of limita .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X