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2015 (10) TMI 1803 - CESTAT NEW DELHICancellation of registration certificate - Held that:- From the Section 37C the order is to be sent to the assessee through the registered post. In this case admittedly order was not communicated through registered post or any other method prescribed under Section 37C of the Central Excise Act, 1944. Therefore I hold that communication to the appellant for cancellation of registration certificate dated 30-4-2010 as defective. - In these circumstances, I hold that appellant has filed appeal before ld. Commissioner (A) within time. Therefore impugned order is set aside. - Matter remanded back - Decided in favour of assessee.
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