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    <title>2000 (5) TMI 364 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the Assistant Commissioner had the authority to pass multiple orders in the same case. The lower appellate authority erred in rejecting the appeal as time-barred and not considering challenges against both orders. The delay in filing the appeal was deemed condonable due to proceedings before the Assistant Commissioner. The Tribunal remanded the case for fresh consideration, emphasizing the need to address jurisdictional issues, validity of time-barred orders, and condonation of delays to ensure justice prevails.</description>
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    <pubDate>Wed, 10 May 2000 00:00:00 +0530</pubDate>
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      <title>2000 (5) TMI 364 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93687</link>
      <description>The Tribunal held that the Assistant Commissioner had the authority to pass multiple orders in the same case. The lower appellate authority erred in rejecting the appeal as time-barred and not considering challenges against both orders. The delay in filing the appeal was deemed condonable due to proceedings before the Assistant Commissioner. The Tribunal remanded the case for fresh consideration, emphasizing the need to address jurisdictional issues, validity of time-barred orders, and condonation of delays to ensure justice prevails.</description>
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