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    <title>2011 (2) TMI 771 - CESTAT, NEW DELHI</title>
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    <description>The appeal against the order-in-appeal dismissal as time-barred was dismissed by the Commissioner (Appeals) due to being filed after the prescribed six-month period from the receipt of the original order. The appellant&#039;s argument for condonation of delay was rejected based on legal provisions and precedents, including the restriction on condoning delays beyond 30 days as established by the Supreme Court in a relevant case. Consequently, the appeal was deemed unjustified and dismissed in accordance with the Central Excise Act and legal precedents cited.</description>
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      <title>2011 (2) TMI 771 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=207933</link>
      <description>The appeal against the order-in-appeal dismissal as time-barred was dismissed by the Commissioner (Appeals) due to being filed after the prescribed six-month period from the receipt of the original order. The appellant&#039;s argument for condonation of delay was rejected based on legal provisions and precedents, including the restriction on condoning delays beyond 30 days as established by the Supreme Court in a relevant case. Consequently, the appeal was deemed unjustified and dismissed in accordance with the Central Excise Act and legal precedents cited.</description>
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