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2014 (2) TMI 1204 - CESTAT AHMEDABADRejection of appeal - Bar of limitation - date of delivery of order in original - Held that:- Report from Asstt Commnr,indicates that all possible efforts were made to trace documentary proof in respect of service of OIO by all the alternative means provided under section 37 C of Central Excise Act 1944, but the same is not traceable. On such categorical report, the first appellate authority, in my considered view should have held with the alternative method of service has provided under sec. 37 C were not exhausted. - there is nothing on record to show that the revenue has exhausted all the modes of serving of OIO on the appellant before embarking on pasting of the OIO on the premises of the appellant. In my view, division bench in the case of M/s Trans Global Agencies Pvt Ltd., vs CCE, Daman, [2009 (3) TMI 722 - CESTAT, AHMEDABAD] which is of would cover the issue directly in favour of the appellant. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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