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2008 (3) TMI 228 - CESTAT, KOLKATADelay of 841 days in filing appeal - reasons beyond control of the appellants - It’s unit became sick for closure of factory - held that appellant may not be deprived of right to be heard - appellant should be granted an opportunity of hearing which it could not avail for reasons beyond its control - stay application allowed - pre-deposit waived - remand the matter to the ld. Adjudicating Authority who shall hear the matter and pass appropriate order in accordance with law – delay is condoned
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