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    <title>2012 (12) TMI 500 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the applications for condonation of delay in filing appeals, citing the finality of the orders accepted by the Committee of Commissioners. Despite the Department&#039;s claim of misunderstanding a Supreme Court judgment, the Tribunal held that the dismissal of the civil appeal confirmed the legal position established by the Tribunal. The subsequent Tribunal clarification did not warrant reopening the issue, leading to the dismissal of the appeals as time-barred.</description>
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      <description>The Tribunal dismissed the applications for condonation of delay in filing appeals, citing the finality of the orders accepted by the Committee of Commissioners. Despite the Department&#039;s claim of misunderstanding a Supreme Court judgment, the Tribunal held that the dismissal of the civil appeal confirmed the legal position established by the Tribunal. The subsequent Tribunal clarification did not warrant reopening the issue, leading to the dismissal of the appeals as time-barred.</description>
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