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    <title>2011 (4) TMI 1127 - BOMBAY HIGH COURT</title>
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    <description>The Court allowed the review applications regarding the condonation of delay in filing Appeals under Section 35-G of the Central Excise Act, 1944. The Court interpreted the statutory amendment in The Finance (No. 2) Act, 2009, which allowed for the admission of appeals after 180 days if sufficient cause for delay was shown. The Court held that the retrospective effect of the amendment empowered it to review impugned orders and granted the applications, reinstating the Miscellaneous Civil Applications for further proceedings.</description>
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    <pubDate>Wed, 13 Apr 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=212209</link>
      <description>The Court allowed the review applications regarding the condonation of delay in filing Appeals under Section 35-G of the Central Excise Act, 1944. The Court interpreted the statutory amendment in The Finance (No. 2) Act, 2009, which allowed for the admission of appeals after 180 days if sufficient cause for delay was shown. The Court held that the retrospective effect of the amendment empowered it to review impugned orders and granted the applications, reinstating the Miscellaneous Civil Applications for further proceedings.</description>
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