9911796707
TMI Blog2008 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: S.S. Kang, Vice President]. -1. Heard both sides. The common issue involved in these applications, 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 applicants came to know about the adjudication order. There after applicants approached Hon'ble Allahabad High Court by way of filing writ-petition and the same was dismissed vide order dated 22nd January, 2007 with the observation that the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y tendering the order or sending it by registered post. In case, the order cannot be served in such a manner, the service is by affixing the adjudication order in the Customs House. In the present case, the adjudication order was sent by registered post and the same has 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 applicants and this fact is not disputed by the applicant before the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed on the notice board. 5. We find that the issue before the Larger Bench was only whether mere tendering of the adjudication order with the post office is sufficient service. Therefore, the ratio of the above decision is not applicable on the facts of present case. In the case before the Hon'ble High Court relied upon by applicant there was no dispute regarding the date of service and in that situation Hon'ble High Court 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 sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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