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    <title>2008 (12) TMI 549 - CESTAT, BANGALORE</title>
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    <description>An appeal filed after receipt of the Order-in-Original was treated as falling within the statutory time frame under Section 35 of the Central Excise Act, 1944 on the undisputed dates recorded. The delay was regarded as one that the Commissioner (Appeals) could consider for condonation, and the appellate authority was directed to examine condonation, stay, and the appeal on merits in accordance with law rather than reject the matter on limitation alone. The matter was therefore remitted for consideration by the Commissioner (Appeals).</description>
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      <link>https://www.taxtmi.com/caselaws?id=125695</link>
      <description>An appeal filed after receipt of the Order-in-Original was treated as falling within the statutory time frame under Section 35 of the Central Excise Act, 1944 on the undisputed dates recorded. The delay was regarded as one that the Commissioner (Appeals) could consider for condonation, and the appellate authority was directed to examine condonation, stay, and the appeal on merits in accordance with law rather than reject the matter on limitation alone. The matter was therefore remitted for consideration by the Commissioner (Appeals).</description>
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