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2015 (9) TMI 1255 - AT - CustomsCondonation of delay - Delay of 152 days - Delay in receipt of order - Held that:- postal authorities have despatched the said OIO on 10.7.2013 and the date of service of impugned order is established. The appellant stated in their COD applications that they received the order only on 19.12.2013 and the same is not supported with any evidence. In the absence of any contrary evidence by appellant, there is no justification for condoning the delay of 152 days. We find that on an identical issue of service of order, the Hon'ble Allahabad High Court in the case of Nanumal Glass Works Vs CCE Kanpur (2012 (12) TMI 96 - ALLAHABAD HIGH COURT) has rejected the plea that unless order is received by assessee in person, it cannot be treated to be communicated to him - The ratio of the Hon'ble High Court is squarely applicable to this case and the delay of 152 days not justified and cannot be condoned - Condonation denied.
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