2018 (11) TMI 1298

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MR S.V.GANGAPURWALA AND MR A.M.DHAVALE, JJ. For The Appellant : Mr.D.S. Ladda, Advocate For The Respondent : Mr.Abhay Kolte, Advocate ORDER PER COURT : 1. Mr.D.S.Ladda, learned counsel for the appellant submits that the Tribunal committed an error in holding that the service by speed post is not proper service. The learned counsel submits that section 37C of the Central Excise Act, 1944 .....

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..... . 5. Tribunal has observed that the order in original was not received by assessee and must have been received by someone else. It is on this premise the Tribunal has passed the order. The matter is remitted to the Commissioner to decide it on its own merits. More than three years have lapsed. 6. Considering the finding of fact arrived at, and that there is nothing on record to show that order s .....

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