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    <title>2014 (1) TMI 220 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Miscellaneous Application seeking condonation of a delay in filing an appeal due to non-communication of the order-in-original. Despite the Revenue&#039;s failure to prove the order was communicated before the specified date, the applicant&#039;s assertion of not receiving the order before the filing date and the timely appeal submission led to the application&#039;s dismissal as infructuous. The Tribunal clarified that the Revenue could approach the Tribunal if they later discovered the order was communicated earlier.</description>
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    <pubDate>Fri, 19 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 220 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=241995</link>
      <description>The Tribunal dismissed the Miscellaneous Application seeking condonation of a delay in filing an appeal due to non-communication of the order-in-original. Despite the Revenue&#039;s failure to prove the order was communicated before the specified date, the applicant&#039;s assertion of not receiving the order before the filing date and the timely appeal submission led to the application&#039;s dismissal as infructuous. The Tribunal clarified that the Revenue could approach the Tribunal if they later discovered the order was communicated earlier.</description>
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      <pubDate>Fri, 19 Apr 2013 00:00:00 +0530</pubDate>
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