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2003 (7) TMI 550 - CESTAT, MUMBAIExtract: ....... the order to the appellant - 25-12-1997 - would have to be excluded in computing the period of three months. The appeal thus would have been in time if filed on or before 25-3-1998. 3. emsp The appeal is accordingly allowed and the impugned order set aside. The matter is remanded to the Commissioner (Appeals) for disposing of the appeal on merits.
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