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2007 (12) TMI 354 - CESTAT, AHMEDABADExtract: .......tion 35 prescribing the time-limit. Commissioner (Appeals) should not have admitted the appeal and therefore the order of the Commissioner (Appeals) is not legal and proper. Accordingly, the order of the Commissioner (Appeals) is set aside and order of the Original Authority is restored. 6. emsp Appeal is allowed. (Dictated and Pronounced in Court)
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