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    <title>1999 (11) TMI 822 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal found in favor of the appellant, condoning the delay in filing the appeal. Despite the order being despatched on 10-12-1998, the appellant only received it on 10-9-1999. The Tribunal noted the appellant&#039;s efforts to obtain the order and emphasized the department&#039;s duty to supply a copy promptly. The appellant&#039;s actions upon learning about the order, including repeated requests for a copy, were considered reasonable. The Tribunal concluded that the delay in filing the appeal was justified, given the circumstances, and highlighted the department&#039;s failure to fulfill its duty in supplying the order, leading the appellant to seek it from a co-noticee for the appeal to the Higher Appellate Forum.</description>
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      <title>1999 (11) TMI 822 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=105986</link>
      <description>The Tribunal found in favor of the appellant, condoning the delay in filing the appeal. Despite the order being despatched on 10-12-1998, the appellant only received it on 10-9-1999. The Tribunal noted the appellant&#039;s efforts to obtain the order and emphasized the department&#039;s duty to supply a copy promptly. The appellant&#039;s actions upon learning about the order, including repeated requests for a copy, were considered reasonable. The Tribunal concluded that the delay in filing the appeal was justified, given the circumstances, and highlighted the department&#039;s failure to fulfill its duty in supplying the order, leading the appellant to seek it from a co-noticee for the appeal to the Higher Appellate Forum.</description>
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