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2010 (7) TMI 855 - CESTAT NEW DELHIExtract: .......order of the Commissioner (Appeals) is set aside and holding that the appeal is filed before the Commissioner (Appeals) within the stipulated time. Commissioner (Appeals) shall decide the appeal on merits after granting reasonable opportunity of hearing to the appellants. 9. The appeal is allowed by way of remand. Stay petition is also disposed of.
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