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    <title>2016 (5) TMI 842 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal by remanding it to the first appellate authority due to the incorrect determination of the service date of the order-in-original. The Tribunal emphasized adherence to Section 37B of the Central Excise Act, 1944, noting the lack of alternative service attempts after the initial postal return of the order. By setting aside the impugned order, the Tribunal ensured the appeal was not dismissed as belated. The remand aimed to restore the appeal&#039;s status and reevaluate the issue with consideration to natural justice principles.</description>
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