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<h1>Appellate Tribunal remits matter for further action, allows separate appeals, disregards time limit.</h1> The Appellate Tribunal CEGAT CALCUTTA remitted the matter back to the Appellate Collector for further action, permitting the appellants to file separate ... - The Appellate Tribunal CEGAT CALCUTTA remitted the matter back to the Appellate Collector for appropriate action, allowing the appellants to file separate appeals or restrict the single appeal to one assessment order. The Appellate Collector was directed to dispose of the appeal on merits without considering the time limit.