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2013 (6) TMI 341 - CESTAT MUMBAIAppeal dismissed as time bared - Held that:- When the case came up for hearing last time, the department was directed to produce evidence towards service of the order dated 29/03/2010 to the appellant. Now, the Commissionerate has reported that they had sent the order by speed post however, the postal authorities has informed that the record of the speed post article is not available since the preservation period of old records are over. Thus benefit of doubt is to be given to the appellant and hold that service of the order was not completed earlier and the same was completed only on 11/02/2011 when the order was handed over to the appellant in person. Thus as the appeal has been filed within three months from the date of receipt of the order dismissal of appeal on account of time-bar is not sustainable in law - appeal is allowed by way of remand.
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