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    <title>1994 (3) TMI 213 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal as time-barred, rejecting their argument that the limitation period should start from the receipt of the certified copy of the order-in-appeal. The Tribunal found no sufficient cause for the delay in filing the appeal, noting the lack of efforts by the Collector of Central Excise to obtain the certified copy despite being informed. Consequently, the application for condonation of delay was rejected, leading to the dismissal of the appeal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal as time-barred, rejecting their argument that the limitation period should start from the receipt of the certified copy of the order-in-appeal. The Tribunal found no sufficient cause for the delay in filing the appeal, noting the lack of efforts by the Collector of Central Excise to obtain the certified copy despite being informed. Consequently, the application for condonation of delay was rejected, leading to the dismissal of the appeal.</description>
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