TMI Blog2015 (3) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... fixation of the order, decision, summons or notice on the notice board of the customs house is permitted. In such circumstances, if the packet containing copy of the adjudication order dated 10 March 2008 was not sent by registered post at the address to which the petitioner has shifted as informed way back in 1999, then, there is no question of placing reliance on clause (b) - Tribunal's order is vitiated by total non application of mind. - Tribunal is in error in dismissing the application for condonation of delay and therefore, this writ petition is allowed by setting aside the Tribunal's order. We allow the petitioner's application for condonation of delay and direct the Tribunal to hear the petitioner's appeal in accordance with law - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98. However, on 12 May 1999 the revenue/department received a letter from the petitioner/applicant informing them that the petitioner/applicant has changed the address/place of business. Yet, the adjudication order was dispatched at the old address. Therefore, postal remark left was endorsed on the packet. That was because the petitioner applicant has left premises long time back. The petitioner has pointed out that the notice for personal hearing was sent at the new address. However, the copy of the adjudication order was sent at the old address and therefore, it was not aware about the passing of the adjudication order. It is only when the recovery proceedings were initiated the petitioner became aware of the adjudication order and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the customs house is permitted. In such circumstances, if the packet containing copy of the adjudication order dated 10 March 2008 was not sent by registered post at the address to which the petitioner has shifted as informed way back in 1999, then, there is no question of placing reliance on clause (b) of the above section. The Tribunal's order is vitiated by total non application of mind. The Tribunal should have referred to the service by registered post and which ought to be effected at the changed address. Then the version of the petitioner applicant deserves acceptance. It is the date of the service of the order or its knowledge from which in this case the petitioner applicant claimed that the time will began to run. The delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
