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    <title>2008 (5) TMI 541 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appeal was not time-barred as the limitation period was to be calculated from the date of communication under Section 35B(3) of the Central Excise Act. The appellant was granted a full waiver of the pre-deposit requirement and a stay on the recovery of the duty amount until the appeal&#039;s disposal due to the company&#039;s status and the time-barred nature of the dispute. The Tribunal also directed for an expedited hearing of the appeal to promptly resolve the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=123803</link>
      <description>The Tribunal held that the appeal was not time-barred as the limitation period was to be calculated from the date of communication under Section 35B(3) of the Central Excise Act. The appellant was granted a full waiver of the pre-deposit requirement and a stay on the recovery of the duty amount until the appeal&#039;s disposal due to the company&#039;s status and the time-barred nature of the dispute. The Tribunal also directed for an expedited hearing of the appeal to promptly resolve the matter.</description>
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