(Surya Kant and Aniruddha Bose, JJ.)
Commissioner of Customs __________________________ Appellant;
v.
Guru Electronics Singapore Pvt. Ltd. ________________ Respondent.
Civil Appeal No(s). 5764/2011, decided on August 25, 2022
The Order of the court was delivered by
Order
1. It stands established on record that the Revenue failed to prove proper service of both the Show Cause Notice and the addendum on the Assessee, and a categorical finding returned to this effect by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) in its Order dated 08.02.2007 (Annexure P-3), could not be controverted before us.
2. In this view of the matter, we do not find any ground to interfere with the impugned Order and the Appeal is accordingly, dismissed.
3. However, the question of law is kept open.
4. Pending application(S), if any, shall stand disposed of.
Civil Appeal No(s). 5764/2011
The Commissioner of Customs _________________________ Appellant
v.
M/s. Guru Electronics Singapore Pvt. Ltd _______________ Respondent
Date : 25-08-2022 This appeal was called on for hearing today.
(Before Surya Kant and Aniruddha Bose, JJ.)
UPON hearing the counsel the Court made the following
ORDER
5. The Appeal is dismissed in terms of the signed order.
6. Pending application(s), if any, shall stand disposed of.
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