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    <title>2005 (2) TMI 184 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the service of an order through affixing on factory premises, rejecting the appellant&#039;s appeal as barred by limitation. Despite the appellant&#039;s challenge on the authenticity of the service method, the witness&#039;s testimony confirming the affixing of papers supported the Commissioner&#039;s decision. Relying on a previous Tribunal decision, the appellant&#039;s argument for proper service methods was countered by the Revenue&#039;s stance that affixing sufficed. The Tribunal emphasized the witness&#039;s presence during affixing as crucial, ultimately concluding that the service was valid, leading to the rejection of the appeal based on the confirmed service method.</description>
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    <pubDate>Tue, 15 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 184 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=53803</link>
      <description>The Tribunal upheld the service of an order through affixing on factory premises, rejecting the appellant&#039;s appeal as barred by limitation. Despite the appellant&#039;s challenge on the authenticity of the service method, the witness&#039;s testimony confirming the affixing of papers supported the Commissioner&#039;s decision. Relying on a previous Tribunal decision, the appellant&#039;s argument for proper service methods was countered by the Revenue&#039;s stance that affixing sufficed. The Tribunal emphasized the witness&#039;s presence during affixing as crucial, ultimately concluding that the service was valid, leading to the rejection of the appeal based on the confirmed service method.</description>
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