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2009 (3) TMI 722 - CESTAT, AHMEDABADOrder - Service of - Mode of delivery - Held that: - sub-clause (b) of Section 37C is to be adopted only when the order cannot be served in the manner provided in clause (a). Admittedly, there is nothing in the impugned order of the Commissioner (Appeals) to show that the order was first sent by registered post with acknowledgement 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 - appeal allowed by way of remand.
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