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    <title>2005 (4) TMI 478 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appeal filed by the appellants as time-barred. Despite the appellants&#039; argument that they awaited a signed copy of the order causing the delay, the Tribunal emphasized that they could have filed the appeal within the stipulated time frame and later obtained a proper copy if needed. The Commissioner (Appeals) lacked the authority to condone delays beyond a certain period, leading to the rejection of the appeal. The judgment highlights the significance of complying with statutory timelines in filing appeals and the restrictions on the Commissioner (Appeals) in excusing delays beyond specified periods.</description>
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    <pubDate>Tue, 26 Apr 2005 00:00:00 +0530</pubDate>
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      <title>2005 (4) TMI 478 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116242</link>
      <description>The Tribunal dismissed the appeal filed by the appellants as time-barred. Despite the appellants&#039; argument that they awaited a signed copy of the order causing the delay, the Tribunal emphasized that they could have filed the appeal within the stipulated time frame and later obtained a proper copy if needed. The Commissioner (Appeals) lacked the authority to condone delays beyond a certain period, leading to the rejection of the appeal. The judgment highlights the significance of complying with statutory timelines in filing appeals and the restrictions on the Commissioner (Appeals) in excusing delays beyond specified periods.</description>
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      <pubDate>Tue, 26 Apr 2005 00:00:00 +0530</pubDate>
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