TMI Blog2019 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... incorrect address. Nor is the assessee disputing the remarks of the postal authorities who have identified but could not deliver because of door lock - These facts coupled with the fact that the appellant has nowhere disputed the very liability to ADD makes it all the more clear that the assessee is making hue and cry unnecessarily. The reasons attributed for non-service by the appellant is not acceptable - appeal dismissed - decided against assessee. - Appeal No.: C/00072/2012 - Final Order No. 43166/2018 - Dated:- 28-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. T. R. Ramesh, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.04.2008. Aggrieved by the Order-in-Original, the appellant preferred an appeal before the Commissioner of Customs (Appeals), Chennai inter alia alleging that they received the Demand Notice on 15.04.2008, by which time the demand being barred by limitation, was not sustainable in law (from the date of Bill of Entry i.e., 28.08.2007); that the Demand Notice was sent to the appellant without the Door No. i.e., 12/1 missing from the address, etc. 2.3 He also relied on the decision of the Hon ble High Court of Madras in the case of Rajaram Jora Vs. Registrar, CEGAT 2009 (238) E.L.T. 413 (Mad.) and the Order of CESTAT, Bangalore in the case of Banjara Cements Ltd. Vs. Commissioner of Cus. C.Ex., Guntur 2011 (263) E.L.T. 453 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A - only 1st Fl. mentioned by assessee itself 5.3 Thereafter, the Order-in-Original came to be passed which carried an address as under : M/s. Indo Organic Chemical Corporation, Suit No. 3, 1st Floor, Ekambareswarar Street, Park Town, Chennai 600 003 - No. 12/1 and Mutha Market missing against which the appellant acted by challenging it before the Commissioner of Customs (Appeals), Chennai. Thereafter, in the Order of the Commissioner (Appeals) and also in Form No. C.A. 3 Form of Appeal to the Appellate Tribunal, the address of the assessee shown is the same i.e., M/s. Indo Organic Chemical Corporation, Suit No. 3, 1st Floor, 12/1, Ekambareswarar St., Park Town, Chennai 60 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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