TMI Blog2019 (4) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically authorized for the purpose of receiving the less charge demand notice. Nothing is on record to show that the appellant has specifically given authorization to the CHA for receiving the less charge demand notice. The appellant received the less charge demand notices from their CHA M/s. Shakti Enterprises Pvt. Limited only on 23.08.2008 i.e. much after the lapse of six months time provided under Section 28 of the Customs Act, 1962. Therefore, all the less charge demand notices are time-barred. Appeals are allowed on limitation without going into merit of the case. - Appeal No. C/106-115/2011-DB - A/10629-10638/2019 - Dated:- 2-4-2019 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri C.M. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.00 per square meter is available to polished marble slabs of 68022190 under the Notification No. 4/2006-CE. Therefore, as per Circular, the appellant is entitled for the exemption. He further submits that the less charge demand notices were initially delivered to their CHA which were not forwarded to them and the same were received by the appellant at a much later date i.e. beyond six months from the date of less charge demand notices were issued. Accordingly, all the notices become time-barred. He submits that, in fact no service of notices were made by the department to the appellant. For this reason, the demand confirmed by the Revenue is also not legal and correct. In support of his submission, he placed reliance on the following ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the record. We find that there are two issues to be decided. One is that whether the service of less charge demand notice was made properly in accordance with the law to the appellant and if not, then whether the demand is time-barred and second, whether the appellant imported goods i.e. Polished Marble Slabs under CTH 68022190 is eligible for exemption Notification No. 4/2006-CE. As regards the issue of service of less charge demand notice, we find that as per undisputed fact that the notices were not served on appellants but the same were served to the CHA of the appellant. As per Section 28, the notice to be given to the person who is liable to pay the duty. In this case, the appellant are only person who are liable to pay the duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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