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    <title>2012 (8) TMI 440 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the appeal seeking condonation of an 11-year delay in filing due to pursuing the wrong remedy before the Commissioner (Appeals). The appellant&#039;s argument that the delay was due to pursuing an incorrect remedy not prescribed under the Central Excise Act, 1944 was rejected. Despite citing various judgments, the Tribunal found the appellant failed to show sufficient cause or bonafideness for the delay. Emphasizing the appellant&#039;s awareness of legal provisions, the Tribunal concluded the delay was not justifiable, leading to the dismissal of the condonation application and the appeal.</description>
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    <pubDate>Mon, 16 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2012 (8) TMI 440 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=215755</link>
      <description>The Tribunal dismissed the appeal seeking condonation of an 11-year delay in filing due to pursuing the wrong remedy before the Commissioner (Appeals). The appellant&#039;s argument that the delay was due to pursuing an incorrect remedy not prescribed under the Central Excise Act, 1944 was rejected. Despite citing various judgments, the Tribunal found the appellant failed to show sufficient cause or bonafideness for the delay. Emphasizing the appellant&#039;s awareness of legal provisions, the Tribunal concluded the delay was not justifiable, leading to the dismissal of the condonation application and the appeal.</description>
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      <pubDate>Mon, 16 Jul 2012 00:00:00 +0530</pubDate>
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