TMI Blog2009 (7) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... w-cause notice was issued to the appellants. Now, this conclusion is contradicted by the evidence obtained by the appellants under the RTI Act as the Assistant Commissioner of Customs, Barasat Division, has categorically stated that the amount of postage stamp and even the addressee, M/s. Proactive Express are found to be non-existent as per the Issuing Register. - It is apparent that the entire records of the cases have not been examined properly and the points raised by the appellants have also not been considered adequately. Hence, the impugned order is set aside and the matter is remanded to the lower appellate authority with the direction that he shall call for the original records from the original authority and pass a fresh order - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that the lower appellate authority has come to the conclusion that the show-cause notice was served on the appellants as the same had not been returned by the postal authorities as "undelivered". The ld. Advocate has also produced a copy of the letter C.No.VIII(15)l/RTI/Cus/BCD/09/834 dated 6-2-09 from the Assistant Commissioner of Customs, Barasat Customs Division to the effect that the Issuing Register has been checked, but the amount of postage stamp as well as the name of M/s. Proactive Express as addressee are found to be non-existent. This information has been supplied under the provisions of the Right to Information Act (RTI), 2005 to one of the appellants. The ld. Advocate states that in view of the aforesaid information g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as is clear from their appeal papers filed before him. Secondly, the authorities below have come to the conclusion that the show-cause notice was issued to the appellants. Now, this conclusion is contradicted by the evidence obtained by the appellants under the RTI Act as the Assistant Commissioner of Customs, Barasat Division, has categorically stated that the amount of postage stamp and even the addressee, M/s. Proactive Express are found to be non-existent as per the Issuing Register. 4. In view of the above, it is apparent that the entire records of the cases have not been examined properly and the points raised by the appellants have also not been considered adequately. Hence, the impugned order is set aside and the matter is reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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