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    <title>2013 (7) TMI 817 - CESTAT BANGALORE</title>
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    <description>The appeal seeking waiver and stay was dismissed due to the delay in filing the appeal beyond the condonable period as prescribed by Section 85 of the Finance Act 1994. The lower appellate authority&#039;s decision was upheld based on the legal position established by the Supreme Court, emphasizing the importance of adhering to prescribed timelines and legal provisions regarding the condonation of delays in filing appeals under Section 35 of the Central Excise Act.</description>
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      <description>The appeal seeking waiver and stay was dismissed due to the delay in filing the appeal beyond the condonable period as prescribed by Section 85 of the Finance Act 1994. The lower appellate authority&#039;s decision was upheld based on the legal position established by the Supreme Court, emphasizing the importance of adhering to prescribed timelines and legal provisions regarding the condonation of delays in filing appeals under Section 35 of the Central Excise Act.</description>
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