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    <title>2004 (1) TMI 508 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=110864</link>
    <description>The court dismissed the application to condone the delay in filing the appeal by M/s. Gujral Aircon Ltd. as it was established that the order was despatched to the appellant on 12-6-2001, despite their claim of receiving it on 21-2-2003. The court clarified the date of communication of the order and rejected the argument that the date of receipt of the photocopy by the company should be considered for the purpose of limitation in filing the appeal. The court also highlighted that the delay in filing the appeal was not justified based on established law from previous judgments, leading to the dismissal of the applications for condonation of delay and disposal of the appeals.</description>
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    <pubDate>Fri, 30 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 508 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110864</link>
      <description>The court dismissed the application to condone the delay in filing the appeal by M/s. Gujral Aircon Ltd. as it was established that the order was despatched to the appellant on 12-6-2001, despite their claim of receiving it on 21-2-2003. The court clarified the date of communication of the order and rejected the argument that the date of receipt of the photocopy by the company should be considered for the purpose of limitation in filing the appeal. The court also highlighted that the delay in filing the appeal was not justified based on established law from previous judgments, leading to the dismissal of the applications for condonation of delay and disposal of the appeals.</description>
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      <pubDate>Fri, 30 Jan 2004 00:00:00 +0530</pubDate>
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