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    <title>2012 (10) TMI 227 - CESTAT, MUMBAI</title>
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    <description>The tribunal allowed the appeals by way of remand, setting aside the impugned order that dismissed the appeals as time-barred. The tribunal found merit in the appellant&#039;s argument that there was no delay in filing the appeals due to initial filing in the wrong office, remanding the appeals for a fresh decision on merits without requiring any pre-deposit. The decision emphasized the importance of ensuring appeals are filed in the correct forum and the need for a fair hearing without unnecessary procedural hurdles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=217278</link>
      <description>The tribunal allowed the appeals by way of remand, setting aside the impugned order that dismissed the appeals as time-barred. The tribunal found merit in the appellant&#039;s argument that there was no delay in filing the appeals due to initial filing in the wrong office, remanding the appeals for a fresh decision on merits without requiring any pre-deposit. The decision emphasized the importance of ensuring appeals are filed in the correct forum and the need for a fair hearing without unnecessary procedural hurdles.</description>
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