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2012 (6) TMI 367 - CESTAT, AHMEDABADWhether Commissioner should have condoned the delay of 3 days in filing the appeal without applications for condonation of delay, having been filed by the appellant - Held that:- Matter is remanded to Commissioner (Appeals), who shall consider the appeals on merit in view of the fact that the delay is of 3 days only and the Commissioner should have given opportunity to the appellant before dismissing the appeal. In this case to avoid unnecessary litigation and in view of the fact that the matter was heard for quite some time on the issue of delay, the delay is being condoned and matter is being remanded to Commissioner (Appeals) for decision on merit.
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