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    <title>2010 (10) TMI 328 - CESTAT, BANGALORE</title>
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    <description>The appeals were dismissed by the Tribunal as they were filed beyond the statutory period of limitation. The Tribunal held that the appellants, as successors of the deceased Managing Partner, should have filed the appeals within the specified time frame, even if they became aware of the orders after his death. The interpretation of section 16 of the Limitation Act did not apply in this case, and the Tribunal emphasized strict adherence to statutory provisions regarding the period of limitation in tax matters. Therefore, the appeals were rightfully dismissed for being filed beyond the prescribed time limit.</description>
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    <pubDate>Wed, 20 Oct 2010 00:00:00 +0530</pubDate>
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      <title>2010 (10) TMI 328 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=204019</link>
      <description>The appeals were dismissed by the Tribunal as they were filed beyond the statutory period of limitation. The Tribunal held that the appellants, as successors of the deceased Managing Partner, should have filed the appeals within the specified time frame, even if they became aware of the orders after his death. The interpretation of section 16 of the Limitation Act did not apply in this case, and the Tribunal emphasized strict adherence to statutory provisions regarding the period of limitation in tax matters. Therefore, the appeals were rightfully dismissed for being filed beyond the prescribed time limit.</description>
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      <pubDate>Wed, 20 Oct 2010 00:00:00 +0530</pubDate>
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