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2006 (6) TMI 426 - CESTAT, NEW DELHIExtract: .......gly, delay of 1 and 2 days in filing the appeals before the Commissioner (Appeals) is condoned and appeals are allowed by way of remand to the Commissioner (Appeals). The Commissioner (Appeals) will hear the appeals, decide the same on merit after granting opportunity of personal hearing to the appellant. (Dictated and pronounced in the Open Court)
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