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2005 (12) TMI 485 - CESTAT, KOLKATAExtract: .......ed in the office of Commissioner (Appeals) in time, I remand the cases to the Commissioner (Appeals), Bhubaneswar to decide the matter afresh on merits as I do not find any delay in the appeal submitted by the Appellant. The appeal is allowed by way of remand. The Stay application is also gets disposed of accordingly. (Pronounced in the open Court)
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