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2010 (7) TMI 756 - CESTAT, BANGALORECondonation of delay - preamble to the Appellate Commissioner’s order did not guide the appellant properly inasmuch as it laid down not only appellate remedy but also revisional remedy. On the other hand, the ld. JDR submits that the cases in which a revision application to the Government of India could be filed as also other cases in which an appeal could be filed with this Tribunal were distinctly mentioned in the preamble to the impugned order - Held that:- appellant was mistakenly pursuing the revisionary remedy before the Government of India after receiving the Appellate Commissioner’s order. Upon the papers having been retuned by the revisionary authority, they filed an appeal with this Tribunal without unreasonable delay. In these circumstances, we allow the present application.
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