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    <title>Appeal Dismissed Due to Late Filing Despite Favorable Post Master Report; Acknowledgment Card Shows Correct Reference and Date.</title>
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      <description>Appeal before Commissioner (Appeals) - period of limitation - Post Master&#039;s report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date - we cannot say that the letter issued by the Post Master is helpful to the appellant - appeal has been filed beyond the time limit - AT</description>
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