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TMI Blog2014 (12) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... R) JUDGEMENT Per P.K. Das; After hearing both sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we proceed to hear the appeal. 2. After hearing both sides and on perusal of the records, we find that the appeal was dismissed by the Commissioner (Appeals) as time-barred. It is seen from the impugned order, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth of February 2011. She relied upon the decision of the Tribunal in the case of Sunrise Industrial Corporation Vs. Commissioner of Customs 2013 (29) STR 447. In that case, the Tribunal held that in the absence of proof of delivery, dispatch of order by speed post does not mean communication of the order. She also relied upon the decision of the Larger Bench of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Tirunelveli, stating that the article was delivered on 5.4.2011. 5. We find that there is no dispute that the impugned order was delivered to the address of the appellant as mentioned in the adjudication order. Section 153 of the Customs Act, 1962 reads as follows:- Service of order, decision, etc. - Any order or decision passed or any summons or notice issued under this Act, shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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