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2018 (4) TMI 1662 - CESTAT NEW DELHICommunication/service of order-in-original - procedure prescribed under 37 (C)(i) of Central Excise Act, 1944 not followed, the same was returned undelivered by the postal department - Learned counsel submits that the firm was closed and therefore, notice was never received - Held that:- The procedure prescribed under 37(C) (i) has not been followed. When it is so, the impugned order set aside and matter remanded to Commissioner (Appeals) to decide the appeal on merit without raising the issue of limitation, but by providing reasonable opportunity of hearing to the appellant - appeal allowed by way of remand.
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