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    <title>2001 (5) TMI 475 - CEGAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=97841</link>
    <description>The Tribunal dismissed three appeals challenging an Order-in-Original, ruling them not maintainable due to lack of valid reasons for delay in filing. The appellants failed to establish sufficient cause for the delay, emphasizing the importance of statutory provisions for the right of appeal and timely pursuit of legal remedies. The Tribunal clarified that being aware of proceedings does not automatically grant the right to appeal, and High Court&#039;s observation of an alternative remedy was insufficient without directions to entertain despite the time-bar. Ultimately, all appeals were dismissed.</description>
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    <pubDate>Thu, 10 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 475 - CEGAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=97841</link>
      <description>The Tribunal dismissed three appeals challenging an Order-in-Original, ruling them not maintainable due to lack of valid reasons for delay in filing. The appellants failed to establish sufficient cause for the delay, emphasizing the importance of statutory provisions for the right of appeal and timely pursuit of legal remedies. The Tribunal clarified that being aware of proceedings does not automatically grant the right to appeal, and High Court&#039;s observation of an alternative remedy was insufficient without directions to entertain despite the time-bar. Ultimately, all appeals were dismissed.</description>
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      <pubDate>Thu, 10 May 2001 00:00:00 +0530</pubDate>
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