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2000 (7) TMI 181 - AT - Central ExciseExtract: .......of limitation without going into the merits of the case. As such, we feel it proper to remand the matter to the Commissioner (Appeals) for looking into the merits of the case without objecting to the claim being barred by limitation. The impugned Order is thus set aside and the appeal is remanded to the Commissioner (Appeals) on this limited issue.
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