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M/s Excel Shipping Services Versus The Commissioner of Customs, The Customs Excise And Service Tax Appellate Tribunal

2016 (3) TMI 341 - MADRAS HIGH COURT

Validity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - Held that:- it is seen that the Tribunal's order was based entirely upon the letter of the Speed Post Centre. Unfortunately, the Department d .....

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was delivered or not. Unless both endorsements go together, the presumption of service cannot be made. Moreover, in a communication dated 21.12.2011, the Additional Commissioner admitted that the Order in Original was not made known to the appellant .....

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Tribunal did not take into account the above aspects, the order is set aside. - Decided in favour of appellant - Civil Misc Appeal No. 119 of 2016, C.M.P.No.1087 of 2016 - Dated:- 11-2-2016 - V. Ramasubramanian And N. Kirubakaran , JJ. For the Appel .....

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ndone the delay of 546 days in filing the appeal. 2. We have heard Mr. T.Sundaranathan , learned counsel for the appellant and Mr.A.P.Srinivas , learned Senior Standing Counsel appearing for the first respondent. 3. As against the Order in Original d .....

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peed Post Centre to the following effect:- "It is to inform you that the Speed Post Letter with Transaction No.ET531150012IN booked on 29.06.2009 at NPSC Coimbatore RMS addressed to M/s. Excel Shipping Services, No.606, K. M.Towers , Binny Compo .....

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f delivery slip is enclosed herewith for your kind information." 5. On the basis of the said letter, the Tribunal came to the conclusion that the delay was not properly explained. Consequently, the Tribunal dismissed the application. 6. It is se .....

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e, the role that is attributed to the appellant was that of an abettor. 7. Keeping the above in mind, if we have a look at the order of the Tribunal, it is seen that the same was based entirely upon the letter of the Speed Post Centre. Unfortunately, .....

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