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    <title>2006 (3) TMI 643 - CESTAT, CHENNAI</title>
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    <description>The Tribunal intervened in an appeal where the first appellate authority dismissed the case as time-barred without adequately investigating the delay in filing. Emphasizing the need to verify service of orders under Section 37C of the Central Excise Act, the Tribunal set aside the lower authority&#039;s decision for failing to confirm the order&#039;s service. Stressing procedural adherence and fairness, the Tribunal remanded the case for further examination, highlighting the significance of following statutory guidelines to uphold natural justice and due process in legal proceedings. The decision aimed to rectify procedural lapses and ensure parties receive fair consideration based on accurate information.</description>
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      <title>2006 (3) TMI 643 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119521</link>
      <description>The Tribunal intervened in an appeal where the first appellate authority dismissed the case as time-barred without adequately investigating the delay in filing. Emphasizing the need to verify service of orders under Section 37C of the Central Excise Act, the Tribunal set aside the lower authority&#039;s decision for failing to confirm the order&#039;s service. Stressing procedural adherence and fairness, the Tribunal remanded the case for further examination, highlighting the significance of following statutory guidelines to uphold natural justice and due process in legal proceedings. The decision aimed to rectify procedural lapses and ensure parties receive fair consideration based on accurate information.</description>
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