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    <title>2005 (9) TMI 552 - CESTAT, KOLKATA</title>
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    <description>The court acknowledged the appellant&#039;s confusion caused by a misleading preamble in the Order-in-Original, leading to a delay in filing the appeal. The Judge decided to condone the delay and remanded the matter to the Commissioner (Appeals) for fresh adjudication. The appeal was allowed through remand, emphasizing the importance of clear directives in legal orders to prevent confusion and ensure timely filings.</description>
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      <description>The court acknowledged the appellant&#039;s confusion caused by a misleading preamble in the Order-in-Original, leading to a delay in filing the appeal. The Judge decided to condone the delay and remanded the matter to the Commissioner (Appeals) for fresh adjudication. The appeal was allowed through remand, emphasizing the importance of clear directives in legal orders to prevent confusion and ensure timely filings.</description>
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