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    <description>The Tribunal allowed the appeal, setting aside the time-barred Order-in-Appeal due to the appellant&#039;s delayed receipt caused by an address change. Relying on the absence of the Acknowledgement Card signed by the appellant&#039;s officer, the Tribunal accepted the appeal filing in 2004. Following the precedent in Margra Industries v. CC, New Delhi, the Tribunal remanded the matter for further consideration by the Commissioner (Appeals), granting the appellant an opportunity for a hearing.</description>
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