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2005 (4) TMI 413 - CESTAT, NEW DELHIExtract: .......e appeals, No. E/2820/04, also involves a short delay of 5 days in filing the appeal before the Commissioner. Since the issue involved is the same in all the appeals, this appeal is also required to be taken up on merits after condoning short delay. 4. emsp Thus, the appeals are allowed by way of remand. (Dictated and pronounced in the open Court).
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