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2005 (4) TMI 432 - CESTAT, MUMBAIExtract: ....... dismissing the same on the point of limitation on the basis that the appellants had not filed any condonation of delay application. Accordingly, we set aside the impugned order and remand the matter to the Commissioner (Appeals) for decision on merits. 4. emsp Appeal as well as the stay petitions is disposed of in above terms. (Dictated in Court).
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