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    <title>2013 (6) TMI 609 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the appeal challenging the dismissal by the Commissioner of Central Excise (Appeals) and subsequent confirmation by the Appellate Tribunal. The Court held that the appeal was time-barred as it exceeded the permissible three-month limit from the date of receipt of the order. Emphasizing adherence to statutory timelines, the Court upheld the decision based on the provisions of the Finance Act.</description>
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