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    <title>2011 (4) TMI 61 - ALLAHABAD  HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s decision, emphasizing strict compliance with procedural requirements for service of orders under Section 37-C of the Central Excise Act, 1944. It found discrepancies in the service of the order, leaning towards granting the appellant remedy over technicalities. The Court directed the Commissioner (Appeals) to hear the appeal on merit, highlighting the importance of adhering to procedural provisions to uphold appeal rights. The appeal was disposed of in favor of the appellant, emphasizing the significance of proper consideration of service requirements under Section 37-C.</description>
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