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    <title>2008 (11) TMI 519 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision to reject the appeals due to delays in filing, ranging from 11 months to 3 years 4 months. The Tribunal found that the assessed bills of entry were appealable orders, dismissing the appeals on grounds of limitation exceeding the statutory 30-day limit. The High Court directed the Revenue to provide certified copies of assessment orders but did not address the issue of limitation. The Tribunal affirmed the lack of grounds for interference, supporting the Commissioner (Appeals)&#039; findings on appealability and statutory limitations on delays.</description>
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      <title>2008 (11) TMI 519 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=125130</link>
      <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision to reject the appeals due to delays in filing, ranging from 11 months to 3 years 4 months. The Tribunal found that the assessed bills of entry were appealable orders, dismissing the appeals on grounds of limitation exceeding the statutory 30-day limit. The High Court directed the Revenue to provide certified copies of assessment orders but did not address the issue of limitation. The Tribunal affirmed the lack of grounds for interference, supporting the Commissioner (Appeals)&#039; findings on appealability and statutory limitations on delays.</description>
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