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    <title>2004 (12) TMI 601 - CESTAT, NEW DELHI</title>
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    <description>The Appellant, a 100% Export Oriented Undertaking, faced duty demand due to failure to produce proof of export within six months. Despite submitting proof later, an Order-in-Original was issued in 1999, leading to a dismissed appeal in 2003. The dispute centered on the service of the order, with the Tribunal ruling that the 2003 appeal was not time-barred as proper service was lacking. Consequently, the impugned order was set aside, and the case was remanded for a decision on merits by the Commissioner (Appeals).</description>
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      <title>2004 (12) TMI 601 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=116085</link>
      <description>The Appellant, a 100% Export Oriented Undertaking, faced duty demand due to failure to produce proof of export within six months. Despite submitting proof later, an Order-in-Original was issued in 1999, leading to a dismissed appeal in 2003. The dispute centered on the service of the order, with the Tribunal ruling that the 2003 appeal was not time-barred as proper service was lacking. Consequently, the impugned order was set aside, and the case was remanded for a decision on merits by the Commissioner (Appeals).</description>
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