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    <description>The appeal before the Appellate Tribunal CESTAT New Delhi was allowed by way of remand, setting aside the erroneous presumption of service based solely on despatch. The Member (Judicial) emphasized the necessity of proof of delivery for the order-in-original. The original ex-parte order was disregarded, and the appeal was remanded for a proper hearing and reasoned order in accordance with the law.</description>
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      <description>The appeal before the Appellate Tribunal CESTAT New Delhi was allowed by way of remand, setting aside the erroneous presumption of service based solely on despatch. The Member (Judicial) emphasized the necessity of proof of delivery for the order-in-original. The original ex-parte order was disregarded, and the appeal was remanded for a proper hearing and reasoned order in accordance with the law.</description>
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