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2015 (10) TMI 2597 - CESTAT NEW DELHICondonation of delay - mode of communication - Held that: - the adjudication order has not been served on the appellant in the manner and mode presented in Section 37C of the Central Excise Act, 1944. Thus, it has to be construed that the order was not communicated to the appellant within time as claimed by the Department. Hence, for the purpose of computation of limitation, I accept the date of receipt of order as claimed by the appellant. Since, after receipt of the order, the appeals filed within the statutory time limit, I am of the view that there is no delay in filing the appeals - appeal allowed by way of remand.
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