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    <title>2006 (6) TMI 426 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, NEW DELHI ruled to condone the 1 and 2-day delay in filing appeals due to possible postal delays. The appeals were remanded to the Commissioner (Appeals) for hearing on merit, emphasizing the right of parties to seek justice without procedural hindrances. The Commissioner (Appeals) was directed to grant the appellant a personal hearing, underscoring the significance of addressing grievances on merit despite minor delays in filing.</description>
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