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M/s. Integrated Rubian Exports Ltd., Aleppy Versus Commissioner of Customs, Custom House, Visakhapatnam

2015 (8) TMI 897 - ANDHRA PRADESH HIGH COURT

Condonation of delay - service of the Order-in-Original on the ex-employee of the Appellant while the Appellant had become sick and was closed down - Held that:- Findings of the first appellate authority with regard to service of notice are sought to .....

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to communication of the Order-in-Original and applying the law on the issue going by fact, the Tribunal came to a fact finding that the first appeal was sought to be preferred beyond the condonable period and dismissed the same. In view of the appre .....

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Ravi, Senior Advocate For the Respondent : None JUDGMENT: (per Sri Kalyan Jyoti Sengupta, C.J.) This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 11.08.2011, on the following suggested que .....

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her the Hon ble Tribunal was correct in law in reckoning the date of receipt of the Order-in-Original by the Appellant as 17.02.2004 and not 19.01.2009 ignoring prevailing facts and surrounding circumstances at the relevant period of time? The appell .....

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. The first appellate authority found that a copy of the Order-in-Original was despatched on 12.02.2004 and the same was acknowledged by the company on 17.02.2004. The first appellate authority enquired into that, and found that the appellant had ful .....

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arned Tribunal, the order of which is impugned before us. The learned Tribunal did not find any error in the decision of the first appellate authority and dismissed the appeal as the first appeal was sought to be preferred beyond the condonable perio .....

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back ground, contends that the appellant for some time was under sick and it was referred to Board for Industrial and Financial Reconstruction, and at that time there was no authorized person to receive the Order-in-Original. But, this factual aspec .....

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