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    <title>2010 (11) TMI 830 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, emphasizing the importance of timely filing of appeals. The appeal was dismissed as it was filed beyond the prescribed period of 90 days from the date of communication. The Tribunal accepted the official record of the order&#039;s service date as conclusive evidence, rejecting the appellants&#039; claims based on insufficient evidence. The settled law precluded condoning delays beyond the specified period, leading to the dismissal of the appeal. Ultimately, the Tribunal found no grounds for interference and upheld the dismissal due to untimely filing.</description>
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      <title>2010 (11) TMI 830 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=211976</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision, emphasizing the importance of timely filing of appeals. The appeal was dismissed as it was filed beyond the prescribed period of 90 days from the date of communication. The Tribunal accepted the official record of the order&#039;s service date as conclusive evidence, rejecting the appellants&#039; claims based on insufficient evidence. The settled law precluded condoning delays beyond the specified period, leading to the dismissal of the appeal. Ultimately, the Tribunal found no grounds for interference and upheld the dismissal due to untimely filing.</description>
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      <pubDate>Fri, 19 Nov 2010 00:00:00 +0530</pubDate>
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