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1983 (12) TMI 184 - CEGAT, CALCUTTAExtract: .......terests of justice. Even if the appeal is barred by time, a proper opportunity should have been given to the appellant for explaining his case. I therefore, remand the case to the Collector (Appeals) Central Excise, Calcutta to look afresh into the matter on the point of limitation as well as merits. For statistical purposes, the appeal is allowed.
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