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2019 (1) TMI 79 - AT - CustomsDemand of anti dumping duty - Service of notice - case of assessee is that demand not sustainable as Demand Notice having not been served within six months from the date of the Order and the address of the assessee mentioned in the Notice also being incomplete - Held that:- Except the Bill of Entry and the assessee’s letter head, nowhere do we find a mention of “Mutha Market” and this is absent even in the appellant’s Form of Appeal before the appellate authorities. It is not its case that there has been substantial change in the very address itself or that the Notice was sent to incorrect address. Nor is the assessee disputing the remarks of the postal authorities who have ‘identified’ but could not deliver because of ‘door lock’ - These facts coupled with the fact that the appellant has nowhere disputed the very liability to ADD makes it all the more clear that the assessee is making hue and cry unnecessarily. The reasons attributed for non-service by the appellant is not acceptable - appeal dismissed - decided against assessee.
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