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    <title>2003 (8) TMI 441 - CESTAT, NEW DELHI</title>
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    <description>Doubtful service of the appellate order prevented the limitation objection from being accepted mechanically; where the record did not conclusively prove service on the stated date, the appeal was treated as filed within time. On merits, the dispute was controlled by Supreme Court authority, and contrary Tribunal rulings were treated as no longer good law after those decisions. The impugned order therefore could not be sustained on precedent and was set aside, with the pre-deposit condition dispensed with.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111379</link>
      <description>Doubtful service of the appellate order prevented the limitation objection from being accepted mechanically; where the record did not conclusively prove service on the stated date, the appeal was treated as filed within time. On merits, the dispute was controlled by Supreme Court authority, and contrary Tribunal rulings were treated as no longer good law after those decisions. The impugned order therefore could not be sustained on precedent and was set aside, with the pre-deposit condition dispensed with.</description>
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