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1999 (4) TMI 225

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....R, for the Respondent. [Order]. -  This is an appeal filed by the assessee against the decision of the Collector (Appeals) Customs and Central Excise, Indore, whereunder he has treated the appeal as time barred. There was a delay of 25 days in filing the appeal. The said delay could have been condoned by the Collector (Appeals). It was pleaded before the Appellate Collector that because....

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