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    <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s order and allowing the appeal to proceed on its merits. The decision emphasized the importance of establishing the actual date of service for determining the limitation period under the Excise Act, highlighting the burden of proof on the Department to establish the date of service. The Tribunal&#039;s decision underscored the significance of specifying order dates and maintaining postal tracking reports for determining limitation periods.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s order and allowing the appeal to proceed on its merits. The decision emphasized the importance of establishing the actual date of service for determining the limitation period under the Excise Act, highlighting the burden of proof on the Department to establish the date of service. The Tribunal&#039;s decision underscored the significance of specifying order dates and maintaining postal tracking reports for determining limitation periods.</description>
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