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    <title>2013 (4) TMI 402 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the order in appeal passed by the Commissioner (Appeals) on the grounds of limitation, as the order in original had been received by the appellant before the deadline. Despite reliance on specific judgments, the appellant&#039;s acknowledgment of receiving the order, although misplaced, was crucial. The Tribunal distinguished previous case laws, emphasizing the confirmed receipt in this instance. Consequently, the appellant&#039;s appeal was dismissed based on the upheld order in appeal, highlighting the significance of Section 37C of the Central Excise Act and the specific circumstances of the case.</description>
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    <pubDate>Mon, 25 Mar 2013 00:00:00 +0530</pubDate>
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      <title>2013 (4) TMI 402 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=226172</link>
      <description>The Tribunal upheld the order in appeal passed by the Commissioner (Appeals) on the grounds of limitation, as the order in original had been received by the appellant before the deadline. Despite reliance on specific judgments, the appellant&#039;s acknowledgment of receiving the order, although misplaced, was crucial. The Tribunal distinguished previous case laws, emphasizing the confirmed receipt in this instance. Consequently, the appellant&#039;s appeal was dismissed based on the upheld order in appeal, highlighting the significance of Section 37C of the Central Excise Act and the specific circumstances of the case.</description>
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      <pubDate>Mon, 25 Mar 2013 00:00:00 +0530</pubDate>
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