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2008 (11) TMI 92 - CESTAT, MUMBAIAppeal – memo of appeal without verification part filed with the Superintendent was within time – subsequently appeal filed with Comm.(A) after expiry of time limit, should be treated as filed on the date it was submitted to Supdt. – hence there was no delay in preferring appeal - Commissioner will have to deal with that appeal on merits, of course, subject to Section 35F of CEA - appeal is allowed by way of remand – since delay is satisfactorily explained, condonation of delay is granted
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