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    <title>1998 (2) TMI 202 - CEGAT, CALCUTTA</title>
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    <description>A forwarding letter enclosing the order-in-original was treated as sufficient for limitation purposes, as it bore the characteristics of a certified copy for filing an appeal. The appellant had no acceptable basis to wait for any further certified copy, and the asserted oral advice of a former consultant was unsupported by material. The Tribunal treated this as an unjustified technical attempt to delay payment, applied the cited precedent as directly applicable, and rejected condonation of delay, holding the appeal time-barred.</description>
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      <title>1998 (2) TMI 202 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=88163</link>
      <description>A forwarding letter enclosing the order-in-original was treated as sufficient for limitation purposes, as it bore the characteristics of a certified copy for filing an appeal. The appellant had no acceptable basis to wait for any further certified copy, and the asserted oral advice of a former consultant was unsupported by material. The Tribunal treated this as an unjustified technical attempt to delay payment, applied the cited precedent as directly applicable, and rejected condonation of delay, holding the appeal time-barred.</description>
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