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    <title>2014 (2) TMI 195 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed by the appellate authority on the point of limitation, citing the deemed service of the adjudication order through registered post. However, the appellant argued that the delay in receiving the order was due to non-furnishing despite repeated requests. The appellate order&#039;s rejection on limitation grounds was deemed unsustainable, emphasizing the importance of proof of delivery in communication through registered post. The matter was remanded for reconsideration on merits, focusing on the service of the order as per the Central Excise Act, with directions to explore alternative modes of service and ensure compliance with due process.</description>
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    <pubDate>Wed, 17 Apr 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=243595</link>
      <description>The appeal was dismissed by the appellate authority on the point of limitation, citing the deemed service of the adjudication order through registered post. However, the appellant argued that the delay in receiving the order was due to non-furnishing despite repeated requests. The appellate order&#039;s rejection on limitation grounds was deemed unsustainable, emphasizing the importance of proof of delivery in communication through registered post. The matter was remanded for reconsideration on merits, focusing on the service of the order as per the Central Excise Act, with directions to explore alternative modes of service and ensure compliance with due process.</description>
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      <pubDate>Wed, 17 Apr 2013 00:00:00 +0530</pubDate>
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