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    <title>2014 (6) TMI 852 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the appeal was not time-barred as the Order-in-Original sent via speed post did not constitute proper delivery. The date of actual receipt by the appellant was considered for calculating the limitation period. The Tribunal waived the pre-deposit requirement and remanded the matter for further proceedings, emphasizing the importance of adhering to procedural requirements and considering the actual circumstances of receipt for filing appeals within the prescribed period.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the appeal was not time-barred as the Order-in-Original sent via speed post did not constitute proper delivery. The date of actual receipt by the appellant was considered for calculating the limitation period. The Tribunal waived the pre-deposit requirement and remanded the matter for further proceedings, emphasizing the importance of adhering to procedural requirements and considering the actual circumstances of receipt for filing appeals within the prescribed period.</description>
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