TMI Blog1988 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... havachari, Member (J)]. - The less charge demand confirmed by the Assistant Collector under his order dated 27-6-1983 was set aside by the Collector (Appeals) under his order dated 31-3-1984 on the ground the demand was not served within the period specified in Section 28(i) of the Customs Act. This appeal by the Collector of Customs, Bombay is against the said order. 2. We have heard Shri C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand should have been served only after the expiry of the six months period. Shri Chakraborthy submits that this presumption was not correct. When it was pointed out to Shri Chakraborthy that the contention of the respondents has throughout been that the demand was received by them on 4-1-1982 and there is nothing said in the appeal before us to controvert this, his submission was that in so fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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