TMI Blog2019 (1) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... s a presumption of service upon the petitioner but the same is rebuttable. In case the petitioner had received the order-in-original, we see no reason for the petitioner to have not taken any steps. Once the matter came to the knowledge of petitioner efforts were made to obtain certified copy of the order which clearly indicate the fact that the order-in-original was not received by him - Interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said chapter. However, under the new policy the Multimedia Speakers with USB card reader or FM facility are classified under another Ch. 8519 89 90 and were chargeable Counter Veiling Duty based on Reserved Sale Price of the goods. 3. A search operation was carried out and pursuant to the search summons were issued to the partners of the firm for appearing with the requisite documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and to provide a copy of the final order. From letter dated 4-4-2018, which was received by the petitioner from respondent No. 5, it transpires that an order has been passed on 31-8-2016 and a demand of ₹ 20,81,958/- is pending against the petitioner. 5. Learned Counsel for the petitioner submits that thereafter the petitioner repeatedly requested the respondent to provide a certified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered cover was not received back, there is presumption of service of order upon the petitioner. 7. It is no doubt correct that there is a presumption of service upon the petitioner but the same is rebuttable. In case the petitioner had received the order-in-original, we see no reason for the petitioner to have not taken any steps. Once the matter came to the knowledge of petitioner efforts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the same without raising any objection as to limitation. The appellate authority shall also consider and pass appropriate order on the stay application if any made along with appeal within three weeks from the date of receipt of the appeal and till disposal of the stay application recovery proceedings, if any, against the petitioner shall be kept in abeyance. (iv) The appeal filed by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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