2010 (3) TMI 647

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..... istered post with acknowledgement due. - E/218/2006 - 141/2010 - Dated:- 11-3-2010 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri Atul Gupta, C.S., for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - This matter came up yesterday. When the matter touches the limitation aspect, we required the learned Counsel to plac .....

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..... taking shelter of the order sent by courier. 3. Learned DR supports the order of the appellate authority below and submits that the service of the order by courier is a good service when acknowledgement was obtained. 4. Heard both sides and also gone through the modality of dispatch done by courier. There is nothing brought to record that there was emergency to serve the order by courier. Sect .....

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..... aw under Section 37C of the Central Excise Act, 1944. Accordingly, we also direct the learned Commissioner (Appeals) to send a note stating above breach of law to higher authority to safeguard interest of justice and interest of Revenue without being challenged on such substantial issue. Matter is, therefore, remanded for disposal of appeal to Commissioner (Appeals) as per law. (Order dictated i .....

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