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    <title>2004 (3) TMI 597 - CESTAT,MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal, remanding the case to the Commissioner (Appeals) for reconsideration of Section 14(2) of the Limitation Act, 1963. The Commissioner (Appeals) dismissal was based on time bar without proper consideration. The case is to be reviewed in accordance with the decision in Hindustan Development Corporation Ltd. and the legal principles set out in Maithan Ceramics Ltd.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal, remanding the case to the Commissioner (Appeals) for reconsideration of Section 14(2) of the Limitation Act, 1963. The Commissioner (Appeals) dismissal was based on time bar without proper consideration. The case is to be reviewed in accordance with the decision in Hindustan Development Corporation Ltd. and the legal principles set out in Maithan Ceramics Ltd.</description>
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