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    <title>2013 (9) TMI 718 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the application for keeping proceedings in abeyance due to the rejection of the appellants&#039; application as time-barred. The appellants failed to file the necessary application within the stipulated six-month period following retrospective amendments in Central Excise Rules and Cenvat Credit Rules by the Finance Act, 2010. The Tribunal emphasized the importance of complying with statutory timelines and requirements, highlighting the need for timely adherence to legal provisions, especially in cases involving retrospective rule changes. Failure to meet prescribed timelines can lead to adverse consequences, as demonstrated by the dismissal of the appellants&#039; application in this instance.</description>
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      <title>2013 (9) TMI 718 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=237286</link>
      <description>The Tribunal dismissed the application for keeping proceedings in abeyance due to the rejection of the appellants&#039; application as time-barred. The appellants failed to file the necessary application within the stipulated six-month period following retrospective amendments in Central Excise Rules and Cenvat Credit Rules by the Finance Act, 2010. The Tribunal emphasized the importance of complying with statutory timelines and requirements, highlighting the need for timely adherence to legal provisions, especially in cases involving retrospective rule changes. Failure to meet prescribed timelines can lead to adverse consequences, as demonstrated by the dismissal of the appellants&#039; application in this instance.</description>
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