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    <title>1996 (12) TMI 153 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the communication dated 28-7-1981, despite deficiencies, constituted an appealable order. Failure to challenge it rendered subsequent actions ineffective. The appeal against the communication was dismissed as time-barred, emphasizing the importance of timely appeals. Non-compliance with pre-deposit requirements initially led to dismissal, but subsequent compliance was accepted, allowing for a remand. The decision of 28-7-1981 merged with a later decision, necessitating a comprehensive review. The Tribunal remanded for a fresh decision on merits, granting the appellants the opportunity for submissions within three months.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86080</link>
      <description>The Tribunal held that the communication dated 28-7-1981, despite deficiencies, constituted an appealable order. Failure to challenge it rendered subsequent actions ineffective. The appeal against the communication was dismissed as time-barred, emphasizing the importance of timely appeals. Non-compliance with pre-deposit requirements initially led to dismissal, but subsequent compliance was accepted, allowing for a remand. The decision of 28-7-1981 merged with a later decision, necessitating a comprehensive review. The Tribunal remanded for a fresh decision on merits, granting the appellants the opportunity for submissions within three months.</description>
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