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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
S.L. PEERAN, Jeet Ram Kait, JJ.
Commissioner of Customs & Central Excise -Appellant
Versus
S.S. Impex -Respondent
Final Order No. 1122/2001 in Appeal No. C/565/1997/MAS
Decided On : 11-07-2001
Sree Kumar Menon
Jeet Ram Kait, Technical Member. - This is a revenue appeal filed by the department against the Order-in-Original No. Cus. 1/97, dated 9-1997 passed by the Commissioner Customs and Central Excise, Hyderabad. Hearing notices sent to the respondents were returned undelivered. Since the notice returned unserved, the ld. DR was directed to serve hearing notice through the Commissionerate. The ld. DR submits that the Additional Commissioner (Customs) vide his letter No. SC/Misc./S & AW/01/2001-Cus. Prv., dated 22-5-2001 has intimated that efforts were made by the department to serve the notice to M/s. S.S. Impex, Room No. 520, 5th Floor, Chenoy Trade Centre, Parklane, Secunderabad. It was found on enquiry with Complex maintenance office that M/s. S.S. Impex had vacated the premises more than three years back and no contact address of the firm is available with them. Other enquiries were also made and could not provide whereabouts of the firm and therefore the notice of hearing could not be served by the department. The ld. SDR submits that the unit is closed and has not left any contact address to serve the notice and this could not be served on the respondents (Customs), dated 22-5-2001.
2. We have carefully considered the matter. Since the respondent unit is closed and every effort has been made to serve the notice or the known address and since no other address is on record, the Appeal is liable to be dismissed in view of the Hon’ble Apex Court judgment in the case of CCE v. Electrolytic Foils Ltd. 1997 (91) ELT 543. Accordingly the revenue appeal is dismissed.
