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    <title>1994 (2) TMI 175 - CEGAT, CALCUTTA</title>
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    <description>An appeal should not be rejected as time-barred where the appellant, acting in good faith, had first sought reconsideration before the Superintendent and was challenging the later communication rather than an earlier unclear letter. The Tribunal held that the earlier communication did not clearly disclose an appealable order and the appellants could not be faulted for pursuing the matter at the departmental level before approaching the appellate authority. The limitation objection was therefore not sustainable, the impugned order was set aside, and the matter was remanded to the Collector (Appeals) for fresh decision.</description>
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    <pubDate>Mon, 21 Feb 1994 00:00:00 +0530</pubDate>
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      <title>1994 (2) TMI 175 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=83202</link>
      <description>An appeal should not be rejected as time-barred where the appellant, acting in good faith, had first sought reconsideration before the Superintendent and was challenging the later communication rather than an earlier unclear letter. The Tribunal held that the earlier communication did not clearly disclose an appealable order and the appellants could not be faulted for pursuing the matter at the departmental level before approaching the appellate authority. The limitation objection was therefore not sustainable, the impugned order was set aside, and the matter was remanded to the Collector (Appeals) for fresh decision.</description>
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      <pubDate>Mon, 21 Feb 1994 00:00:00 +0530</pubDate>
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