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    <title>2012 (10) TMI 825 - CESTAT, NEW DELHI</title>
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    <description>The judgment upheld the rejection of the appeals as time-barred due to the appellant&#039;s delay in filing after becoming aware of the order. The court found the service method of pasting the order on the factory gate complied with Section 37C requirements, and the appellant&#039;s argument regarding the mode of service was not accepted. Emphasizing the importance of timely appeals, the court referenced a Supreme Court decision on condonation of delays, supporting the Commissioner (Appeals)&#039; decision to reject the appeals beyond the condonable period. The appellant&#039;s delayed actions and lack of proactive approach were cited as contributing factors to the rejection.</description>
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      <title>2012 (10) TMI 825 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=217887</link>
      <description>The judgment upheld the rejection of the appeals as time-barred due to the appellant&#039;s delay in filing after becoming aware of the order. The court found the service method of pasting the order on the factory gate complied with Section 37C requirements, and the appellant&#039;s argument regarding the mode of service was not accepted. Emphasizing the importance of timely appeals, the court referenced a Supreme Court decision on condonation of delays, supporting the Commissioner (Appeals)&#039; decision to reject the appeals beyond the condonable period. The appellant&#039;s delayed actions and lack of proactive approach were cited as contributing factors to the rejection.</description>
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