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    <title>2013 (12) TMI 463 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the condonation of a 22-month and 15-day delay in filing an appeal before the Appellate Tribunal, citing the mistaken belief of filing before the wrong forum. Relying on the Supreme Court precedent, the Tribunal held that the period between filing the revision application and the appeal should not count towards the limitation period. Consequently, the delay was condoned, and the appeal was accepted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=240798</link>
      <description>The Tribunal allowed the condonation of a 22-month and 15-day delay in filing an appeal before the Appellate Tribunal, citing the mistaken belief of filing before the wrong forum. Relying on the Supreme Court precedent, the Tribunal held that the period between filing the revision application and the appeal should not count towards the limitation period. Consequently, the delay was condoned, and the appeal was accepted.</description>
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