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2021 (7) TMI 190 - AT - Central ExcisePrinciples of Natural Justice - order passed ex-parte as the notice of personal hearing was not served upon them - HELD THAT:- The presumption of service in normal course is not available, in the facts and circumstances of the case, as the ld. Commissioner (Appeals) has erred in drawing such presumption and ignoring the fact that the order-in-original was returned with postal remark. The impugned order is set aside and that the appeal was filed before the Commissioner (Appeals) in time from the date of knowledge - the appeal is allowed by way of remand and matter is remanded to the Commissioner (Appeals) with the direction to hear the appellant and pass order on merits in accordance with law.
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