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2011 (10) TMI 243 - CESTAT, NEW DELHIDate of Service - Order passed on 28.09.2010 - Door locked - Affixture on 11.10.2010 - Intimation received 11.03.2010 - Held - Recordings do not disclose appellant has deliberately avoided the service of the order nor said para discloses malafide of the appellant in that regard. In absence of these two intentions, the appellant deserves to be heard by the appellate authority again as to whether discretion under section 85 (3) of the Finance Act 1994 is exercisable by him. Appeal remanded back.
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