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2009 (5) TMI 763 - CESTAT, AHMEDABADService of order - Appeal to Commissioner (Appeals) - Held that:- Section 37C of Central Excise Act, 1944 provides procedure for service of decisions, orders, summons etc. The department is required to send the order by registered post with acknowledgement due and only when this option fails to result in service then other options are required to be exercised. There is no evidence on record to show that department had sent the order to the appellant by registered post. In the absence of any evidence to show that order has been properly served, contention of the appellant that order was received by them on 22-5-2008 is to be accepted. The matter is remanded to Commissioner (Appeals) to decide the matter on merits treating the same as within time limit.
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