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    <title>2005 (6) TMI 41 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner in a dispute concerning the service of the Commissioner (Appeals) order. The Court emphasized the necessity of proper service, specifically through registered post with acknowledgment due as per the Central Excise Act. As the respondent authorities failed to provide evidence of service, the Court directed them to serve the order on the petitioner by a specified date, allowed the petition, imposed costs on the respondents, and ordered the return of a deposit made by the petitioner. The judgment highlighted the importance of procedural compliance and adherence to legal requirements in administrative proceedings.</description>
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    <pubDate>Fri, 24 Jun 2005 00:00:00 +0530</pubDate>
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