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2019 (4) TMI 143 - CESTAT KOLKATACondonation of delay of 7 days in filing appeal - Held that:- The appeal was filed beyond the statutory period of sixty days, but within the condonable period of 30 days. Accordingly, the delay in filing the appeal before the lower appellate authority is hereby condoned - matter remanded to the ld.Commissioner (Appeals) for deciding the issue on merits - appeal allowed by way of remand.
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