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2011 (10) TMI 507 - CESTAT, CHENNAICondonation of delay - Held that: Tribunal's order in the case of CCE, Tirunelveli Vs. Ramesh Enterprises (2010 - TMI - 205301 - CESTAT, CHENNAI - Service Tax), it has been held that in service tax matters, the Commissioner (Appeals) has the power of remand the lower appellate authority while condoning the delay has not examined in his order as to when the order in original was received by the respondents, when the appeal was filed before him and whether the period of delay was within the condonable limit or not - Appeal is allowed by way of remand
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