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    <title>2012 (6) TMI 304 - BOMBAY HIGH COURT</title>
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    <description>The Court ruled in favor of the appellant-assessee, holding that the appeal was not time-barred. The Court found that the Revenue failed to comply with Section 37C of the Central Excise Act, 1944, by not serving the order to the assessee via registered post with acknowledgment due. As a result, the Court allowed the appeal, emphasizing the importance of procedural compliance and adherence to statutory requirements for serving orders to uphold principles of natural justice and fairness in legal proceedings.</description>
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      <description>The Court ruled in favor of the appellant-assessee, holding that the appeal was not time-barred. The Court found that the Revenue failed to comply with Section 37C of the Central Excise Act, 1944, by not serving the order to the assessee via registered post with acknowledgment due. As a result, the Court allowed the appeal, emphasizing the importance of procedural compliance and adherence to statutory requirements for serving orders to uphold principles of natural justice and fairness in legal proceedings.</description>
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