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2014 (8) TMI 531 - AT - Central ExciseRestoration of the Appeal - Non delivery of order - Held that:- letters/communications had been issued from time to time by the Registry on the address mentioned in the EA-3 Appeal Form and the same were not returned, as undelivered, by the postal authorities. From the record of the Dispatch Register produced by the Registry, it is crystal clear that the notices/orders were communicated in accordance with the provisions of Section 37C of the Central Excise Act, 1944 - not on a single occasion, communication of notices of hearing/order sent to the Applicant, had ever been returned as unserved. On the contrary, even seven Appeals filed by the Applicant subsequently before this Tribunal the same address has been shown as the address for communication - Decided against assessee.
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