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2009 (9) TMI 391 - MADHYA PRADESH HIGH COURTCondonation of delay- appellants have preferred appeals against the judgment passed by the Commissioner (Appeals), Customs and Central Excise, Indore, who dismissed the appeals filed by the present appellants as barred by limitation. In the light of the various decisions it is held that- it should be presumed that the appeals were preferred before the Tribunal on 5-12-2002, i.e., on 90th day, which was the last day of the limitation. The Tribunal has committed the jurisdictional error in disposing the appeals as barred by limitation. Hence, allow these appeals setting aside the impugned order and remand the matter back to the Appellate Authority to consider the case.
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