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    <title>2018 (8) TMI 798 - CESTAT ALLAHABAD</title>
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    <description>The High Court set aside the Tribunal&#039;s order and directed a review of whether the appeal was filed within the limitation period. The appellant filed a rectification of mistake application within the prescribed period, leading to the appeal being filed. The Tribunal&#039;s decision was remanded to decide the limitation aspect and the appeal on merits, emphasizing the need to consider the relevant date for computing the limitation period for a fair review of the case.</description>
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      <description>The High Court set aside the Tribunal&#039;s order and directed a review of whether the appeal was filed within the limitation period. The appellant filed a rectification of mistake application within the prescribed period, leading to the appeal being filed. The Tribunal&#039;s decision was remanded to decide the limitation aspect and the appeal on merits, emphasizing the need to consider the relevant date for computing the limitation period for a fair review of the case.</description>
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