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2018 (3) TMI 454 - HC - Central ExciseCondonation of delay - Section 37C of the Central Excise Act, 1944 - whether service can be said to be valid or not and relevance of answer to this question, insofar as prayer for condonation of delay is concerned, arise for adjudication in this appeal? Held that: - merely because proper steps were taken to complete service in terms of Section 37C, that by itself will not be sufficient to reject the prayer for condonation of delay. It will have impact only on length of delay. The questions of law formulated above squarely fall for consideration in present matter. The authority passing impugned order has not looked into relevant aspects having material bearing on answer to these questions. Thus, there is non-application of mind. Application restored on the file of the appellate authority for its fresh consideration preferably within period of six months from today.
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