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2015 (3) TMI 730 - BOMBAY HIGH COURT

2015 (3) TMI 730 - BOMBAY HIGH COURT - 2015 (318) E.L.T. 42 (Bom.) - Condonation of delay - Held that:- Clause (a) thereof denotes as to how the order/decision passed or any summons or notice issued under the above section shall be served. It shall be by tendering it personally or sending it by registered post to the person for whom it is intended or to his agent. Now, the words inserted with effect from 28 May 2012 are "registered post or by such courier as may be approved by the Commissioner o .....

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ck 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 - Decided in favour of assessee. - Writ Petition No. 1805 .....

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n the application seeking condonation of delay copy of which is at Exh.A Page82 of the paper book, the petitioner-applicant stated that the order in original is dated 10 March 2008. The copy of the impugned order was served upon the petitioner applicant only on 20 June 2013. They filed the appeal on 23 June 2013 which is within the statutory period of three months. 4. However, the registry of the Tribunal raised an objection and pointed out that the order impugned in the appeal is dated 10 March .....

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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 ab .....

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erved- (a) by tendering the order, decision, summons or notice or sending it by registered post to the person for whom it is intended or to his agent; or (b) If the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house". A Perusal thereof would indicate that how the provision enabling service of order, decision etc. contemplates service of order or decision passed or any Summons or Notice. Clause (a) .....

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