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2008 (7) TMI 690 - CESTAT, NEW DELHIExtract: .......e the delay, if any, in filing the appeal before the Commissioner (Appeals) and set aside the order of the Commissioner (Appeals) and remand the matter to enable the Commissioner (Appeals) to decide the appeals on merits. 5. emsp The appeals are allowed by way of remand and stay petitions are disposed of. (Dictated and pronounced in the open Court)
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