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TMI Blog2023 (7) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... hence requested for a copy of the impugned order HELD THAT:- Appellant has not disputed having received the Show Cause Notice and the Demand Notice at the same address at which the respondent claimed to have served the impugned Adjudication Order. The respondent has produced a copy of the postal Acknowledgment bearing signature with date, as proof of service of the impugned Adjudication Order on the appellant on 13-12-2004. The authenticity of the said Acknowledgment is not challenged by the appellant, however, he claims that the signature on the Acknowledgment is that of his late father, with whom he did not have amicable relations. The appellant has failed to corroborate his claim that he did not have amicable relation with his late fath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. - BALESH KUMAR, MEMBER For the Appellant : Ms. Mrinalini Sharma, Adv. For the Respondent : Shoumendu Mukherji, Adv. JUDGMENT FPA-FE-08/DLI/2019 1. This order disposes of the appeal No. FPA-FE-08/DLI/2019 filed by M/s. Kanak Exports G-12, Lajpat Nagar-III New Delhi. The appellant has prayed for setting aside the Order No. SDE(SKP) III/263/2004 from F. No. T-4/421-D/2002 dated 10-12-2004 passed by Special Director Enforcement Directorate, New Delhi. 2. The appeal has been filed on 9-2-2019 and the impugned Adjudication Order was passed on 10-12-2004. The appeal has been filed without any application for Condonation of Delay. The dispute relates to whether there is any delay in filing of the appeal against the impugned Adjudication Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad later served the Demand Notice on 22-11-2018. The respondent enclosed a copy of the Acknowledgment from the Department of Post which shows that the document bearing No. SDE/SKP/III/263/2004 was received by M/s. Kanak Exports, New Delhi-24. The Acknowledgement is signed with date 13/12. The No. SDE/SKP/III/263/2004 is the same as that of the impugned Adjudication Order. 5. In the reply dated 15-3-2023 to the said Application, the appellant reiterated that the impugned Adjudication Order was received for the first time as an enclosure to letter dated 14-1-2019. The appellant further contended that the signature on the Acknowledgment is that of the father of the appellant, who expired on 5-4-2021. The appellant contended that he was not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recorded in the Adjudication Order dated 10-12-2004 that the appellant herein responded to the Show Cause Notice vide letter dated 28-6-2002 and to the call notices for personal hearing vide letter dated 26-8-2004 26-2-2004, requesting for adjournment on the grounds that the call notices were received late. In the Civil Miscellaneous Application the respondent has stated that the Demand Notice dated 22-11-2018 was sent to the appellant at the same address. The appellant pleaded in the Appeal that the said Demand Notice was received by him and for which he on 4-12-2018 conveyed to the respondent that the impugned order was never received by him, hence requested for a copy of the impugned order. I therefore, find that the Appellant has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at his declared address cannot be accepted in the light of the previous and subsequent communications delivered to the appellant at the same address. These communications were also admittedly responded by him. The postal Acknowledgement of the receipt of the impugned Adjudication Order at the address of the appellant on 13-12-2004 bearing signature cannot be over-looked even if it was signed by the late father of the appellant as the appellant was aware of the proceedings of the Adjudication which were in progress and should have been diligent enough about its culmination. The judgment dated 22-8-2013 of the Hon'ble Supreme Court Baswaraj v. Special Land Acquisition Officer [Civil Appeal No. 6974 of 2013, dated 22-8-2013] states; The l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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