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TMI Blog2008 (2) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... er per Dr. S. L. Peeran Member (J) (Oral)]- This is a Revenue appeal in which the Bench had directed the Commissioner to serve the notice of hearing on the Respondents. The Additional Commissioner by his letter dated 27.2.2008 to the Joint Chief Departmental Representative has informed that the hearing notice could not be served in person and it has been pasted on the factory gate and also at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory has been sold by the company, therefore, it does not exist. It is surprising as to how the hearing notice could have been pasted on the factory when it is not in existence. The law has not been amended till date for paper publication or by service through other means. Therefore, in terms of the Apex Court judgment, appeal cannot be heard and hence, it is dismissed. (Pronounced and dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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