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    <title>2015 (10) TMI 2597 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the dismissal by the Commissioner (Appeals) due to late filing. The Tribunal found that the adjudication order was not properly served, leading to a correct computation of the limitation period for filing the appeals. Consequently, the appeals were considered timely filed, emphasizing the importance of adhering to procedural requirements. The matter was remanded for the Commissioner (Appeals) to provide reasoned decisions and ensure the appellant&#039;s right to a personal hearing, ensuring a fair outcome in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeals, setting aside the dismissal by the Commissioner (Appeals) due to late filing. The Tribunal found that the adjudication order was not properly served, leading to a correct computation of the limitation period for filing the appeals. Consequently, the appeals were considered timely filed, emphasizing the importance of adhering to procedural requirements. The matter was remanded for the Commissioner (Appeals) to provide reasoned decisions and ensure the appellant&#039;s right to a personal hearing, ensuring a fair outcome in favor of the appellant.</description>
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