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    <title>2014 (1) TMI 59 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeal for condonation of delay in filing before the Ld. Commr. (Appeals) as it exceeded the permissible time limit, citing the principle that the Commr. (Appeal) lacks authority to extend the time limit beyond the specified period. The Tribunal found the appeal was not filed within the stipulated time and affirmed the dismissal, based on the precedent set in the case of Singh Enterprises. Consequently, the Tribunal dismissed the appeal, disposing of the Special Petition and the Misc. application as infructuous.</description>
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    <pubDate>Fri, 26 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 59 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=241834</link>
      <description>The Tribunal dismissed the appeal for condonation of delay in filing before the Ld. Commr. (Appeals) as it exceeded the permissible time limit, citing the principle that the Commr. (Appeal) lacks authority to extend the time limit beyond the specified period. The Tribunal found the appeal was not filed within the stipulated time and affirmed the dismissal, based on the precedent set in the case of Singh Enterprises. Consequently, the Tribunal dismissed the appeal, disposing of the Special Petition and the Misc. application as infructuous.</description>
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      <pubDate>Fri, 26 Apr 2013 00:00:00 +0530</pubDate>
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