2005 (1) TMI 272

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..... on of the Stay petition. However, upon hearing both sides, we are of the view that, after dispensing with the requirement of pre-deposit, the appeal itself is required to be disposed of. We proceed to do the same. 2. In the instant case, the appeal filed by the appellants before the Commissioner (Appeals) was rejected on the ground of limitation. The submission of the learned Counsel for the app .....

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..... Registered post. The Commissioner (Appeals) has taken that date of despatch of the order by Registered post as date of service of the order in terms of Section 37C(b) (c) of the CE Act, 1944. The learned Counsel for the appellant submits that in the present case, admittedly there was no service of the order on the appellants by Registered post inasmuch as the postal authorities could not trace .....

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