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2002 (2) TMI 1262 - CEGAT, NEW DELHIExtract: .......s received by the Appellants on 3-7-2001 and the appeal was filed before the Commissioner on 28-8-2001, therefore, we find that the appeal is filed within the period of limitation. Hence the impugned Order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal on merit. The appeal is disposed of by way of remand.
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