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M/s. New Drug & Chemical Co. Versus Union of India and another

2015 (11) TMI 686 - BOMBAY HIGH COURT

Condonation of delay - Service of notice - Held that:- Even according to the learned counsel the order was sought to be served on the Appellant by Speed- Post. Admittedly, the order was not served upon the Appellant by the registered post as required under clause (a) of Section 153. The Division Bench of this Court in the case of Amidev Agro Care Pvt. Ltd. v. Union of India reported in [2012 (6) TMI 304 - BOMBAY HIGH COURT] while considering the para materia provisions under the Central Excise A .....

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manner prescribed under clause (a) of Section 153. - Decided in favour of assessee. - Customs Appeal No. 95 OF 2014 - Dated:- 23-3-2015 - B.R. GAVAI & A.S. GADKARI, JJ. For the Petitioner : Mr. Brijesh Pathak For the Respondent : Mr. Pradeep S. Jetly ORDER P.C. : The Appeal challenges the order passed by the learned CESTAT dated 29th April, 2014 thereby dismissing the application filed by the present Appellant for condonation of delay in challenging the order dated 29th August, 2007. 2. The .....

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ing for the Appellant which was held on 4th July, 2007. It is the contention of the Appellant that though an order in original came to be passed In August 2007, the Appellant was not served with the copy of the order and he came to know about passing of the order dated 29th August, 2007 only after he was served with recovery notice. In this background, the Appellant immediately preferred an appeal along with the application for condonation of delay. By the impugned order the application for cond .....

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. He further submitted that as a matter of fact, when the Appellant was before the original authority, there is no reason as to why he would not have filed an appeal within the prescribed period. He, therefore, submits that the Appeal deserves to be allowed and the application for condonation of delay deserves to be allowed. 5. Mr. Jetly, on the contrary submits that since the order was served by affixing it on the notice board of the Customs House, the service was in accordance with law and as .....

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ection 153 of the Customs Act : Any order or decision passed or any summons or notice issued under this Act, shall be served (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. 8. Perusal of clause (a) Section 153 of the Customs Act would reveal t .....

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