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    <title>2014 (1) TMI 107 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the Revenue due to a delay in issuing the review order by the Central Board of Excise &amp;amp; Customs under Section 35E(1) of the Central Excise Act, 1944, beyond the prescribed period. Despite the department seeking condonation for the delay in filing the appeal before the Tribunal, the Tribunal held that the delay in issuing the review order was not condonable based on legal precedents. The Tribunal emphasized that the delay in filing the appeal was not the issue, but rather the delay in issuing the review order by the Board, leading to the rejection of the appeal and the application for condonation of delay.</description>
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    <pubDate>Mon, 22 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 107 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241882</link>
      <description>The Tribunal dismissed the appeal filed by the Revenue due to a delay in issuing the review order by the Central Board of Excise &amp;amp; Customs under Section 35E(1) of the Central Excise Act, 1944, beyond the prescribed period. Despite the department seeking condonation for the delay in filing the appeal before the Tribunal, the Tribunal held that the delay in issuing the review order was not condonable based on legal precedents. The Tribunal emphasized that the delay in filing the appeal was not the issue, but rather the delay in issuing the review order by the Board, leading to the rejection of the appeal and the application for condonation of delay.</description>
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