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    <title>2002 (10) TMI 186 - CEGAT, KOLKATA</title>
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    <description>Delay in filing the appeal before the Commissioner (Appeals) was condoned because the appellant relied on the time-limit stated in the departmental order, which indicated that three months were available for appeal. The delay was treated as not deliberate or blameworthy, since the departmental communication was misleading and the revised limitation period was not clearly reflected in the order served on the appellant. The impugned order was set aside and the matters were remitted for decision on merits.</description>
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      <title>2002 (10) TMI 186 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=51709</link>
      <description>Delay in filing the appeal before the Commissioner (Appeals) was condoned because the appellant relied on the time-limit stated in the departmental order, which indicated that three months were available for appeal. The delay was treated as not deliberate or blameworthy, since the departmental communication was misleading and the revised limitation period was not clearly reflected in the order served on the appellant. The impugned order was set aside and the matters were remitted for decision on merits.</description>
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