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2011 (7) TMI 353 - CESTAT, AHEMDABADDelay in filing the appeal - Limitation - Appeal is rejecting on the point of limitation, the Commissioner(Appeals) observed that the impugned order of Jt. Commissioner was passed on 20.02.07, whereas the appeal has been filed on 9.3.098 i.e. after a gap of 24 months - It is only ultimately the the Superintendent vide letter dt.29.12.08 (received by the appellant on 12.01.09), that a copy of the order was supplied to them - However, the ld. Advocate submits that in terms of said order, it seems that the order was pasted in their factory, which was closed - find that without considering factual position, the Commissioner(Appeals) has simply dismissed the appeal on limitation by observing that the same stand filed after a period of 2 years - Accordingly, set aside the impugned order and remand the matter to Commissioner(Appeals) for deciding the issue afresh, after taking into account the above factual position.
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