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1997 (1) TMI 83 - SC - Central ExciseExtract: .......we set aside the Tribunal s order and remit the matter to the Tribunal for deciding afresh the question whether the appeal filed in the Tribunal is within time and if not, whether a ground has been made out for condonation of delay, if any, in the filing of that appeal with advertance to the above observations. 4. The appeal is allowed accordingly.
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