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2005 (9) TMI 423 - CESTAT, MUMBAIExtract: ....... period. Therefore, the appeal is not barred by limitation. The Commissioner of Customs (Appeals), Kandla at Ahmedabad shall dispose off the same on merits, for which purpose the matter is remanded back to him. In the result, the appeal is allowed in remand in the above terms. Stay application is also disposed off accordingly. (Pronounced in court)
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