TMI Blog2019 (7) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... notice board of Customs House can only be done on failure of the mode of service provided in Section 153(1)(a) of the Act. In this case, undisputedly the Revenue is unable to show that the Show Cause Notice dated 9th February 2017 was served upon the parties or attempted to be served the parties by sending it by registered post or by courier (as approved by the Commissioner of Customs). In absence of the Revenue being able to establish the same, the invocation subsection (b) of Section 153(1) of the Act is not permissible. Thus, no satisfactory service of Show Cause Notice under the Act is shown by the respondent. The impugned order has been passed in breach of elementary principle of natural justice leading to a flaw in the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Ochani, learned counsel appearing for the Revenue, submits that the Show Cause Notice dated 9th February 2017 was duly served upon the petitioner, by virtue of the fact that under the erstwhile Section 153(1)(b) of the Act, the Show Cause Notice had been affixed on the notice board of the Customs House. It is therefore, submitted that the notice was duly served upon the petitioner and thus the order cannot be said to be in beach of principles of natural justice. 4] However, the additional affidavit dated 24th June 2019 filed by the Dy. Commissioner of Customs, wherein he fairly states that the original file with regard to the petitioner is not traceable. Consequently, the necessary evidence of the Show Cause Notice being serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice dated 9th February 2017 was served upon the parties or attempted to be served the parties by sending it by registered post or by courier (as approved by the Commissioner of Customs). In absence of the Revenue being able to establish the same, the invocation subsection (b) of Section 153(1) of the Act is not permissible. Thus, no satisfactory service of Show Cause Notice under the Act is shown by the respondent. 8] It may also be pointed out that it is the petitioner's case that no notice of personal hearing was received by the petitioner before passing of the impugned order. The Revenue has been unable to establish that any notice of personal hearing was served upon the petitioner under erstwhile Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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