(1.) THE issue that is referred to the larger bench in this case is as follows:
(2.) THE relevant facts that needed reference were that the assessee in the given cases filed an appeal within the statutory time of appeal from the date of receipt of the order by them and the Department raised a preliminary objection from entertaining the appeal on the ground that there was delay in filing the appeal.
(3.) THE learned advocate appearing for the appellant submits that the statutory provisions as envisaged in Section 153 of the Customs Act, 1962 is very clear in as much as that the order has to be physically served upon the appellant. It is his submission that until the order is received, the appellant cannot file an appeal. It was submitted that just by handing over the order to the post office for the onward despatch by Registered post in itself not enough to count the time limit but it will start from the time the order is received in hand by the appellant. He relied upon the following case laws:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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