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    <title>2005 (5) TMI 473 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi upheld the dismissal of the appeal by the Commissioner (Appeals) as it was filed beyond the prescribed time limit of 90 days from the serving of the Order-in-Original. The Tribunal rejected the Appellants&#039; arguments regarding the delay in receiving the order and emphasized that the appeal was time-barred under Section 35 of the Central Excise Act. Despite contentions about the delayed communication of the order, the Tribunal found no grounds to condone the delay and affirmed the Commissioner&#039;s decision to dismiss the appeal.</description>
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    <pubDate>Thu, 05 May 2005 00:00:00 +0530</pubDate>
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