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    <title>2014 (2) TMI 1204 - CESTAT AHMEDABAD</title>
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    <description>The appeal was successful as the court found that there was a lack of evidence demonstrating exhaustive efforts to serve the Order-In-Original (OIO) before resorting to pasting it on the premises. The judgment emphasized adherence to Section 37C, stating that pasting orders should only be done after all other service methods have been exhausted. Due to the absence of proof of prior service attempts, the impugned order was set aside, directing a fresh consideration by the adjudicating authority and upholding the appellant&#039;s argument on the limitation period and procedural adherence.</description>
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      <description>The appeal was successful as the court found that there was a lack of evidence demonstrating exhaustive efforts to serve the Order-In-Original (OIO) before resorting to pasting it on the premises. The judgment emphasized adherence to Section 37C, stating that pasting orders should only be done after all other service methods have been exhausted. Due to the absence of proof of prior service attempts, the impugned order was set aside, directing a fresh consideration by the adjudicating authority and upholding the appellant&#039;s argument on the limitation period and procedural adherence.</description>
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