9911796707
TMI Blog2000 (5) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... /- came up for hearing, it was found that on a short point of law, the main appeal itself could be taken up for disposal. This was done with the consent of both the sides and after granting waiver of predeposit of this amount. 2. The appellant filed Bill of Entry for clearance without payment of duty in terms of an advance licence on 5-5-92. After due examination, 'passed out of charge' order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the noticee to reply to their respective show cause notices with all evidence/documents sought to be relied upon on or before 26-12-98. They have also been further directed to attend personal hearing on or before 26-12-98 on any working day during the office working hours and in case of failure to reply or attend personal hearing, the case will be decided ex parte." 3. The claim made in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oubey that Sec. 153(a) speaks of notice being served to the agent. He submits that the copy of the impugned order has been marked to the clearing agent and therefore, the copy of the show cause notice must also have been marked to the clearing agent. We find no merit in the claim. If it was so, the ld. Commissioner would have mentioned this fact in the impugned order. Accepting the plea on limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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