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    <title>1983 (5) TMI 225 - CEGAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the rejection by the Appellate Collector on limitation grounds and rejecting the appellant&#039;s arguments regarding the application of the Limitation Act to the proceedings under the Central Excises Act. The judgment provides a detailed analysis of the legal principles governing appeals, condonation of delay, and the interpretation of statutory provisions in the context of fiscal legislation.</description>
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