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    <title>2014 (2) TMI 1097 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court set aside the CESTAT order and remanded the case for reconsideration on the communication date of the order for the purpose of determining the limitation period under Section 35B(3) of the Central Excise Act, 1944. The Court held that the Tribunal erred in dismissing the appeal without verifying the actual receipt date of the order and directed a fresh consideration, allowing the appellant to seek condonation of delay if the appeal was not filed within three months from the communication date.</description>
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      <title>2014 (2) TMI 1097 - ALLAHABAD HIGH COURT</title>
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      <description>The High Court set aside the CESTAT order and remanded the case for reconsideration on the communication date of the order for the purpose of determining the limitation period under Section 35B(3) of the Central Excise Act, 1944. The Court held that the Tribunal erred in dismissing the appeal without verifying the actual receipt date of the order and directed a fresh consideration, allowing the appellant to seek condonation of delay if the appeal was not filed within three months from the communication date.</description>
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      <pubDate>Mon, 17 Feb 2014 00:00:00 +0530</pubDate>
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