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2007 (6) TMI 202 - AT - Service TaxSuperintendent returned the appeal papers of assessee on the ground that the appeal has been filed beyond the condonable period before the Commissioner (Appeals) - Submission of the appellants that Superintendent returning the paper is not as per law because the appeal has been filed within the condonable period of 30 days, is acceptable - Commissioner ought to have passed the order - matter remanded to Commissioner (Appeals) to decide the case on merits
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