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1983 (12) TMI 178 - CEGAT, CALCUTTAExtract: .......f the case, I uphold the findings of the Collector (Appeals) as the goods brought by the appellant are of commercial nature. Since the original appeal was filed within time the delay in filing of appeal on the prescribed form is condoned as the same was in the form of compliance to the intimation of defects by the Registry. The Appeal is dismissed.
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