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2007 (12) TMI 279 - SCH - Central ExciseWrong approach of High Court- The Assessee did not carry the matter in appeal to the Commissioner. Assessee straightway proceeded with the writ petition which was allowed by the High Court. Held that- The said appeal will not be dismissed on the ground of limitation if it is filed within the stipulated period. It will be disposed of on its own merits, influenced by the impugned judgment of the High Court.
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