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1983 (11) TMI 323 - AT - Central ExciseExtract: .......r being presented, if he so chooses, before the appropriate authority, i.e. the Collector (Appeals) and the Collector (Appeals) shall not reject the appeal on the ground of limitation, if the appeal is presented within 30 days from the date of receipt of the appeal papers by the appellant or on return of the papers by the registry of this Tribunal.
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