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    <title>2014 (7) TMI 406 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal heard an appeal despite a delay in filing, waiving the predeposit requirement. The appellant&#039;s claim of not receiving the Order-in-Original (OIO) until later was not accepted due to the deemed date of receipt. The Tribunal found the Department fulfilled its obligation in serving the OIO via Registered Post with Acknowledgement Due (RPAD), rejecting the appeal based on the delay in filing, as per legal precedents. The Tribunal&#039;s decision was influenced by the failure to meet the condonable period, leading to the appeal&#039;s dismissal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249369</link>
      <description>The Appellate Tribunal heard an appeal despite a delay in filing, waiving the predeposit requirement. The appellant&#039;s claim of not receiving the Order-in-Original (OIO) until later was not accepted due to the deemed date of receipt. The Tribunal found the Department fulfilled its obligation in serving the OIO via Registered Post with Acknowledgement Due (RPAD), rejecting the appeal based on the delay in filing, as per legal precedents. The Tribunal&#039;s decision was influenced by the failure to meet the condonable period, leading to the appeal&#039;s dismissal.</description>
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