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    <title>2007 (1) TMI 475 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appeal concerning the denial of credit on input and the time bar for filing the appeal. Despite citing relevant case law, the Tribunal upheld the dismissal of the appeal due to a delay of 50 days, exceeding the condonable period of 30 days. Emphasizing adherence to statutory timelines, the Tribunal found no merit in intervening to condone the delay, thereby affirming the lower authorities&#039; decision to deny credit on input and dismiss the appeal as time-barred.</description>
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      <description>The Tribunal dismissed the appeal concerning the denial of credit on input and the time bar for filing the appeal. Despite citing relevant case law, the Tribunal upheld the dismissal of the appeal due to a delay of 50 days, exceeding the condonable period of 30 days. Emphasizing adherence to statutory timelines, the Tribunal found no merit in intervening to condone the delay, thereby affirming the lower authorities&#039; decision to deny credit on input and dismiss the appeal as time-barred.</description>
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