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    <title>2009 (3) TMI 722 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal set aside the Commissioner (Appeals) order dismissing the appeal solely on limitation grounds without considering the merits. It emphasized that affixing orders on premises is a secondary mode of service after registered post with acknowledgment due. As the impugned order did not demonstrate initial service via registered post, the case was remanded for further examination. The Tribunal highlighted the importance of following the prescribed modes of service before resorting to secondary methods. Consequently, the stay petition and appeal were disposed of accordingly.</description>
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      <title>2009 (3) TMI 722 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=125897</link>
      <description>The Tribunal set aside the Commissioner (Appeals) order dismissing the appeal solely on limitation grounds without considering the merits. It emphasized that affixing orders on premises is a secondary mode of service after registered post with acknowledgment due. As the impugned order did not demonstrate initial service via registered post, the case was remanded for further examination. The Tribunal highlighted the importance of following the prescribed modes of service before resorting to secondary methods. Consequently, the stay petition and appeal were disposed of accordingly.</description>
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