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2014 (1) TMI 280 - AT - CustomsCondonation of delay - Non receipt of order - Held that:- There is proof of dispatch of the adjudication order by way of extracts of the register maintained by the office of the Commissioner of Central Excise in the ordinary course of business and the extract from the register is supported by a letter from Department of Post at Coimbatore which has confirmed that the letter was not claimed by the addressee - Section 153(b) cannot have application where notice is sent by post and it is not claimed by the address. Therefore I am of the view that this is not a case where it can be considered that there was no delay. I also note that appellant is actually a Customs House Agent and the impugned order is in a matter imposing penalty under Customs Act. Since he is a person who deals with customs authorities on a regular basis, it is surprising that he has not followed up to see the outcome of the adjudication proceedings for a very long time. In this background, the plea taken that he was ill also seems to be an after-thought and not a genuine reason which cannot be a reason to condone such inordinate delay. Therefore, I hold that there is no ground to condone the delay in this case - Condonation denied.
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