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1983 (8) TMI 257 - CEGAT NEW DELHIExtract: .......before the Appellate Collector, Central Excise was within time and not barred by limitation as held by the learned Appellate Collector. As a consequence, the order under appeal is set aside and the matter remanded to the Appellate Collector, Central Excise, Delhi for deciding the appeal on merits. The appeal is thus allowed and the matter remanded.
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