2005 (1) TMI 206

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..... es in a narrow compass and the main appeal could be decided. We proceed to do so after waiver of pre-deposit requirements. 2. It is found that Commissioner of Customs (Appeals) has not decided the issue on merits but dismissed the appeals on grounds of delay in filing the appeal. The delay is about 15 days or so. Explanation for the delay in filing the appeal has been given in respect of the ord .....

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