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    <title>2005 (2) TMI 724 - CESTAT, CHENNAI</title>
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    <description>A final order determining annual capacity of production under the Central Excise framework was treated as immediately appealable under Section 35B, and the use of the expression &quot;without prejudice&quot; did not prevent finality. Pending writ petitions challenging the validity of the underlying rules did not suspend the duty to appeal against that order, and there was no basis to wait and challenge it later in proceedings arising from demand notices. As the delay of more than six years remained unexplained, sufficient cause for condonation was not established.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116136</link>
      <description>A final order determining annual capacity of production under the Central Excise framework was treated as immediately appealable under Section 35B, and the use of the expression &quot;without prejudice&quot; did not prevent finality. Pending writ petitions challenging the validity of the underlying rules did not suspend the duty to appeal against that order, and there was no basis to wait and challenge it later in proceedings arising from demand notices. As the delay of more than six years remained unexplained, sufficient cause for condonation was not established.</description>
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      <pubDate>Thu, 17 Feb 2005 00:00:00 +0530</pubDate>
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