2006 (4) TMI 171

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..... dates, i.e., 19-8-2002 and 27-8-2002 for personal hearing. The petitioner did not appear. According to the petitioner, he did not receive notice of the hearing. After the final adjudication order was passed on 29-8-2002, the petitioner preferred an appeal in which an interim order was passed on 18-3-2003. The petitioner did not comply with the interim order on the same excuse that he did not rece .....

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..... dress by a letter sent by courier. There is no such rule permitting of such change of address to be intimated by letters sent by couriers to the Tribunal. We are not aware of any such convention of the Tribunal concerned. Normally, the change of address may be intimated by means of miscellaneous application filed in the appeal. 5. The petitioner has also stated that he kept on writing letters to .....

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..... e was any concrete merit in the appeal, which was basically against the imposition of penalty under Rule 209A of the Central Excise Rules, 1944. We are not satisfied with any merits of the appeal inasmuch as the petitioner having accepted the demand raised by the adjudication order and having not appealed against the demand, the imposition of penalty under Rule 209A of the Rules was fully justifie .....

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