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    <description>The Appellate Tribunal CESTAT Ahmedabad set aside the dismissal of appeals due to delay in filing, emphasizing the importance of proper service and lack of acknowledgment. Relying on legal precedents, the Tribunal remanded the matters for reconsideration on the merits, highlighting the need to adhere to principles of natural justice. All appeals were allowed through remand to ensure a fair assessment beyond the procedural delay issue.</description>
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