TMI Blog2015 (7) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the OIO dated 13.02.2012. Appellant claimed to have not received the OIO dated 13.02.2012 and requested to supply another copy under letter dated 08.11.2013 which was supplied at the same address. It is observed from the case records that the show cause notice was issued at the known address of the appellant and the same was received by the appellant. The OIO was also sent by RPAD at the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 08.08.2014. Under this OIA the first appellate authority has rejected the appeal filed by the appellant as time barred. None appeared on behalf of the appellant when the case was called out for hearing. There is also no request for adjournment from the appellant. 2. Shri J. Nagori (AR) appearing on behalf of the Revenue argued that appeal before the Commissioner (Appeals) was filed on 03.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Aggrawal - [2012 (280) ELT 13 (MP)] wherein the Hon'ble Madhya Pradesh High Court held that issue of show cause notice by registered post within a period of six months is proper service of show cause notice under Section 110(2) of the Customs Act, 1962. 3. Heard the learned AR. The issue involved in the present proceedings is whether the appeal filed by the appellant was correctly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tling Co (P) Limited (supra), that a letter sent by RPAF at the correct address was held to be proper deliver of communication. In this order passed by the Hon'ble Punjab Haryana High Court relied upon the Hon'ble Supreme Court case laws in the case of M.A. Mohammed Ismail vs. State of Tamil Nadu and in the case of V. Raja Kumari vs. P. Subbarama Naidu and Another. 4. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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