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2004 (3) TMI 663 - CESTAT, NEW DELHIExtract: ....... after the normal period of 60 days. As in the present matter the appeal has been filed after more than 90 days, the Commissioner (Appeals) has rightly dismissed the appeal filed by the Appellants before him on the ground of limitation. We find no reason to interfere with the said order. Accordingly, the appeal, filed by the appellants is rejected.
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