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2003 (3) TMI 231 - CEGAT, KOLKATAExtract: .......cord that the impugned order was received by the appellant on 16-7-2002 and the appeal was filed on 6-8-2002, the same has to be considered as having been filed within the period of limitation. Accordingly we set aside the impugned order and remand both the cases to Commissioner (Appeals) for decision on merits. Stay petition also gets disposed of.
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