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    <title>2019 (2) TMI 1505 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, remanding the matter to the Commissioner (Appeals) for further proceedings. The appellant&#039;s appeal was found not time-barred, with the Tribunal emphasizing the exclusion of time for limitation computation and directing the appellant to explain the delay in filing the appeal. The case outcome was based on diligent pursuit of statutory remedies and compliance with pre-deposit requirements, citing relevant case law for support.</description>
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      <description>The Tribunal allowed the appeal, remanding the matter to the Commissioner (Appeals) for further proceedings. The appellant&#039;s appeal was found not time-barred, with the Tribunal emphasizing the exclusion of time for limitation computation and directing the appellant to explain the delay in filing the appeal. The case outcome was based on diligent pursuit of statutory remedies and compliance with pre-deposit requirements, citing relevant case law for support.</description>
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