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    <title>1997 (5) TMI 270 - CEGAT, NEW DELHI</title>
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    <description>Limitation for filing the appeal was computed by excluding the day on which the copy of the original order was received. On that basis, an appeal filed on 21-4-1986 was held to be within the period allowed by law, so the first appellate authority was wrong to treat it as time-barred by one day. The matter was remanded to the Commissioner (Appeals) for disposal on merits after notice to the appellant.</description>
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      <description>Limitation for filing the appeal was computed by excluding the day on which the copy of the original order was received. On that basis, an appeal filed on 21-4-1986 was held to be within the period allowed by law, so the first appellate authority was wrong to treat it as time-barred by one day. The matter was remanded to the Commissioner (Appeals) for disposal on merits after notice to the appellant.</description>
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