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    <title>2014 (1) TMI 1195 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the dismissal of the appeal by the Commissioner (Appeals) as time-barred due to delayed receipt of the adjudication order. It was found that sending the order via speed post without evidence of compliance with statutory requirements was invalid. The impugned order was overturned, pre-deposit of dues was waived, and the matter was remanded for a fresh decision, emphasizing adherence to proper service procedures and timely appeal rights. The appellant&#039;s contentions were upheld, providing relief and ensuring a fair consideration of the case.</description>
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      <title>2014 (1) TMI 1195 - CESTAT MUMBAI</title>
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      <description>The Tribunal set aside the dismissal of the appeal by the Commissioner (Appeals) as time-barred due to delayed receipt of the adjudication order. It was found that sending the order via speed post without evidence of compliance with statutory requirements was invalid. The impugned order was overturned, pre-deposit of dues was waived, and the matter was remanded for a fresh decision, emphasizing adherence to proper service procedures and timely appeal rights. The appellant&#039;s contentions were upheld, providing relief and ensuring a fair consideration of the case.</description>
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