TMI Blog2001 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... day and month as 1/5 without giving the year. They received the recovery proceedings only on 19-9-2000 from Deputy Commissioner (Customs), Group VA (ACC), Chennai referring to the Order-in-Original and demanding the amount from the appellants on the pretext that the demands were confirmed in the year 1991. They immediately approached the Superintendent, Central Excise, Palani Range, Palani, by letter dated 12-5-2000 informing him that they have not received the copy of the Order-in-Original till that date and requested him to issue a fresh copy to enable them to file an appeal before the Commissioner (Appeals) in terms of law. In terms of the request, they were furnished with a xerox copy of the order without any covering letter. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... With reference to the above subject group has no new points to offer. However the copy of proof of service of order confirming demand is furnished as requested, and also the original case records forwarded herewith. F. No : AE71/90 S30/510/90 Group 5A Date : 25-6-2001 Encl : 1. Order Confirming Demand 2. Case File To, The Junior Departmental Representative CEGAT, Shastri Bhavan Annexe Chennai-6. 4. Ld. DR submits that the Order-in-Original has got a seal of despatch showing the date as "1/5" and it is deemed to have been served on the appellants and therefore they have not taken any steps to file the appeal within 3 months. Hence, the belated filing of the appeal after a decade is miserably barred b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o proof of service in the matter and that they have come to know about the case only by the latter dated 19-9-2000 issued by Deputy Commissioner of Customs, Group - V A, (ACC), Chennai calling upon them to remit the amount. Therefore, their subsequent seeking copy of the order and filing the appeal is in time. Ld. Consultant further submits that the stay application be allowed and also as a consequence, the matter could be remanded to Commissioner (Appeals) for de novo proceedings by holding that their appeal is in time with a direction to the Commissioner (Appeals) to hear the case on merits. 6. On a specific query from the bench to the Consultant and on being drawn the content of provisions of Section 153 which deals with service of ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seal of despatch. We are not in a position to appreciate this argument in the absence of the extract of despatch register to show that the order was despatched by Registered post in terms of Section 153 of the Customs Act. Section 153 of the Act also clearly indicates that the order "shall be served". Therefore, as the Revenue has not produced proof of service in the matter, and what is before us is only the letter issued by the Deputy Commissioner on 19-9-2000 seeking recovery of the amounts, therefore the appellants' affidavit stating that they have not received the Order-in-Original nor the reminder in this case is required to be accepted. In that view of the matter, while granting stay of the recovery of amounts in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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