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    <title>2000 (9) TMI 274 - CEGAT, MUMBAI</title>
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    <description>Duty demand and denial of Notification No. 203/94-Cus relief were held unsustainable because the notice was not duly served on the appellant. The record showed that the notice had been addressed to a different firm, even though the appellant&#039;s postal address appeared on it, and correspondence misaddressed to another entity could not be treated as effective service. As service was the foundation for confirming the duty, the confirmation order could not stand and was set aside in favour of the appellant.</description>
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      <description>Duty demand and denial of Notification No. 203/94-Cus relief were held unsustainable because the notice was not duly served on the appellant. The record showed that the notice had been addressed to a different firm, even though the appellant&#039;s postal address appeared on it, and correspondence misaddressed to another entity could not be treated as effective service. As service was the foundation for confirming the duty, the confirmation order could not stand and was set aside in favour of the appellant.</description>
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