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    <title>2006 (1) TMI 544 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner (A)&#039;s order dismissing the appeal as time-barred due to lack of clear findings on when the appellants received the order. The matter was remanded for fresh adjudication on the penalty amount, emphasizing the timely filing of the appeal after gaining knowledge of the order. The Tribunal directed the Commissioner (A) to decide on the penalty imposition based on merits, ultimately allowing the appeal for fresh adjudication on the penalty amount.</description>
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      <description>The Tribunal set aside the Commissioner (A)&#039;s order dismissing the appeal as time-barred due to lack of clear findings on when the appellants received the order. The matter was remanded for fresh adjudication on the penalty amount, emphasizing the timely filing of the appeal after gaining knowledge of the order. The Tribunal directed the Commissioner (A) to decide on the penalty imposition based on merits, ultimately allowing the appeal for fresh adjudication on the penalty amount.</description>
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