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2013 (12) TMI 820 - CESTAT NEW DELHIAdmissibility of appeal - Bar of limitation - Held that:- Office of Commissioner (Appeals), Mumbai instead of returning the appeal papers to the appellant should have transferred the same to the Office of Commissioner (Appeals), New Delhi for disposal of the same. As such, the first appeal having been filed in time, though before wrong office inadvertently, the appeal should not have been dismissed on limitation - Matter remanded back - Decided in favour of assessee.
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