JUDGEMENT
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(1.) Delay condoned.
(2.) Leave granted.
(3.) The Appellant is aggrieved by the fact that the right of Appeal bestowed on the assessee by the Central Excise Act, 1944 (in short 'the Act') has virtually been rendered nugatory since, successively, its Appeal has been declined consideration on merits, having instead held as time- barred.;
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