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TMI Blog2009 (3) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of dues, we proceed to decide the appeal itself in as much as we find that Commissioner (Appeals) has dismissed the appeal on limitation without going into the merits of the case. The matter was earlier also remanded by the Tribunal to Commissioner (Appeals) for deciding on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The matter of service of the impugned order-in-original was enquired from the concerned Range Superintendent of Range-IV of Vapi Division-I and he vide his letter F.No. AR-IV/Demand/Transglobal/05-06/512, dated 18-6-2008 informed that 'The said unit is closed and this office has drawn panchnama and pasted the said O-I-O on the front side of the factory premises on 13-9-2005. The said assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only when the first mode of service stands exhausted by the Revenue. 4. For better appreciation, we reproduce the extract of Section 37C. "Section 37C. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) by tendering the decision, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement due and could not be served in the manner provided in sub clause (a). As such we are once again constrained to set aside the impugned order and remand the matter to Commissioner (Appeals) for examining the above factual aspect and to re-decide the issue on the basis of the same. Stay petition as also appeal get disposed off as the above manner.
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