TMI Blog2009 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. After hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. 2. The original authority had demanded differential duty of Rs. 1,72,455/- from the appellant and had imposed on them a penalty of Rs. 2,00,000/- vide order-in-original No. 23/JC/NA/GR.III/07-08 dated 17-8-2007. Against that order, the appellant filed an appeal with the Commissioner of Customs (Appeals) under Section 128 of the Customs Act, long after the expiry of the statutory period for filing such appeal (60 days plus the condonable period of delay of 30 days). Before the appellate authority, the party claimed that they had received the order of the original authority only on 7-1-08 and therefore their a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iliguri - 2008 (230) E.L.T. 329 (Tri. Kolkata) 4. We have considered the submissions. 5. The postal evidence adduced by the ld. SDR indicates that the order-in-original had been dispatched by registered speed-post to the appellant on 24-8-07, that postal article was not returned undelivered, and that another copy of the order-in-original was directly served on the appellant s CHA on 24-8-2007 itself. These facts have not been successfully contested before us. In these circumstances, subsequent receipt of a copy of order-in-original by the appellant from any officer of Customs is of no consequence. With the despatch of the order-in-original to the party by registered post, the department complied with the requirement of Section 153 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clauses Act which states that where any Central Act requires any document to be served by post, then, unless a different intention appeals, the service shall be deemed to be effected by properly addressing pre-paying and posting by registered post, a letter containing the document, and unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post. The normal presumption, unless the contrary is proved, is that the service shall be deemed to have been properly effected when a letter is properly addressed, pre-paid and posted by registered post. That the notice was sent to proper address, pre-paid and posted by registered post is not under dispute. No other attempt has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 37C of the Central Excise Act/Section 153 of the Customs Act. We find that the case of Margra Industries Ltd. was distinguished by the Tribunal in the case of S.A. Plywood Industries (supra). Further, in view of the binding decision of the Hon ble High Court, we are not in a position to follow the contra view taken by the Tribunal s Larger Bench in Margra Industries (supra). We also note that a coordinate Bench had found itself in an identical position in the case of Sakshi Creations v. CC, Chennai - 2007 (220) E.L.T. 957 (Tri.-Chennai). 7. In the result, following the case law cited by the ld. SDR, we sustain the order of Commissioner (Appeals) and dismiss the appeal along with the stay application. (Operative part already pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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