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2007 (2) TMI 163

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....ppeals were filed before the Tribunal against certain orders of the first respondent of Central Excise and certain orders of the second respondent-Joint Commissioner of Central Excise.        2. It is submitted by the learned Counsel for the petitioner that the appeals filed against the orders passed by the first respondent were allowed whereas the two appeals....

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....63, before the first respondent-Commissioner stating that the time spent in wrong forum should not be taken into account for the purpose of computation of period of limitation, but, the first respondent-commissioner did not at all consider that aspect in his order dated 17-11-2006. 4. We do not want to comment on this submission at this stage because we feel that the impugned order can also be ....