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2004 (4) TMI 92 - HC - Central ExciseExtract: ....... the result I am of the view that in the facts and circumstances of the case the delay should have been condoned. The writ petition is allowed. The impugned order is set aside and the delay in filing the appeal before the respondent No. 1 is condoned. The respondent No. 1 shall hear and decide the appeal on merits accordingly. No order as to costs.
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