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    <title>2010 (5) TMI 456 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=202153</link>
    <description>The appellants challenged an order dismissing their appeal on the grounds of limitation. The Commissioner (Appeals) had dismissed the appeal solely based on the delay in filing it. The appellants argued that they were unaware of the order until they received a penalty notice and that the delay was due to preparing the appeal. The Tribunal found that the appellants had a valid reason for the delay and remanded the matter for consideration on its merits. The impugned order was set aside, and the appeal was allowed, leading to a remand for further consideration.</description>
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    <pubDate>Wed, 05 May 2010 00:00:00 +0530</pubDate>
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      <title>2010 (5) TMI 456 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=202153</link>
      <description>The appellants challenged an order dismissing their appeal on the grounds of limitation. The Commissioner (Appeals) had dismissed the appeal solely based on the delay in filing it. The appellants argued that they were unaware of the order until they received a penalty notice and that the delay was due to preparing the appeal. The Tribunal found that the appellants had a valid reason for the delay and remanded the matter for consideration on its merits. The impugned order was set aside, and the appeal was allowed, leading to a remand for further consideration.</description>
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      <pubDate>Wed, 05 May 2010 00:00:00 +0530</pubDate>
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