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    <title>2017 (7) TMI 330 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the applications for Condonation of delay in filing appeals due to the Revenue&#039;s failure to demonstrate compliance with Section 37C of the Central Excise Act, 1944. The lack of proof of delivery by speed post favored the applicant, leading to the condonation of the delay. The decision stresses the importance of adhering to statutory provisions for order delivery and the necessity of providing proof of delivery to ensure fairness in legal proceedings.</description>
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      <description>The Tribunal allowed the applications for Condonation of delay in filing appeals due to the Revenue&#039;s failure to demonstrate compliance with Section 37C of the Central Excise Act, 1944. The lack of proof of delivery by speed post favored the applicant, leading to the condonation of the delay. The decision stresses the importance of adhering to statutory provisions for order delivery and the necessity of providing proof of delivery to ensure fairness in legal proceedings.</description>
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