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2005 (8) TMI 453 - CESTAT, KOLKATAExtract: .......stant concerned left the job in October, 2003 and the appellant could not trace out the papers. Therefore, the delay was beyond the control of the appellant. I, therefore, allow the appeal set aside the impugned order, condone the delay and remand the case to the Commissioner of Appeals for disposal in accordance with law. (Pronounced on 31-8-2005)
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