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2011 (5) TMI 798 - AT - CustomsWhether the appeal was filed within a period of 60 days from the date of receipt of the order or not – appellants factory was lying closed for a longer period. The appellant did not participate in the adjudication proceedings on account of non-receipt of show cause notice and on account of non-receipt of the notices of personal hearing - order was not served upon the appellant in person but the same was pasted on the notice board of the factory after the same was returned back by the postal authorities with remarks “not claimed” - Held that:- Commissioner (Appeals) has not decided the issue of the actual date of receipt of the order, in the light of the declaration of law by the Larger Bench in the above referred decision of Margra Industries Ltd. as also has not referred to the other judgments including the Supreme Court’s decision, relied upon by the appellant to decide about the actual date of communication of the order, matter remanded to Commissioner (Appeals), appeal get disposed off
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