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    <title>2000 (4) TMI 309 - CEGAT, NEW DELHI</title>
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    <description>Subsequent administrative instructions were not accepted as sufficient cause to excuse delay in filing appeals where the Revenue had already allowed the appellate order to attain finality by not appealing within time. The text notes that the order under challenge did not rest on the Jawahar Mills decision, so later Board directions to contest similar matters did not justify the earlier default. On that basis, the delay was not condoned and the appeals were rejected as not maintainable in time.</description>
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      <title>2000 (4) TMI 309 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93857</link>
      <description>Subsequent administrative instructions were not accepted as sufficient cause to excuse delay in filing appeals where the Revenue had already allowed the appellate order to attain finality by not appealing within time. The text notes that the order under challenge did not rest on the Jawahar Mills decision, so later Board directions to contest similar matters did not justify the earlier default. On that basis, the delay was not condoned and the appeals were rejected as not maintainable in time.</description>
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