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Court: CESTAT Bangalore Date of Order: 2019-05-30

She further submitted that as per the provisions of Section 37C(1)(a) of Central Excise Act, 1944, proof of delivery is required and in the present case the Department has not been able to provide the proof of delivery of the impugned order on the appellant. She further submitted that a liberal view should be taken in condoning the delay which is not intentional and deliberate.