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    <title>2014 (12) TMI 962 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Appeal, ruling that the appeal filed before the ld. Commissioner (Appeals) was time-barred as the date of communication of the Order-in-Original was deemed to be 19.01.2011. Therefore, the appeal should have been filed based on that date, and the receipt of the certified copy on 04.04.2011 could not be considered for computing the limitation period under Section 85(3) of the Finance Act, 1994. The Stay Petition was also disposed of accordingly.</description>
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      <description>The Tribunal dismissed the Appeal, ruling that the appeal filed before the ld. Commissioner (Appeals) was time-barred as the date of communication of the Order-in-Original was deemed to be 19.01.2011. Therefore, the appeal should have been filed based on that date, and the receipt of the certified copy on 04.04.2011 could not be considered for computing the limitation period under Section 85(3) of the Finance Act, 1994. The Stay Petition was also disposed of accordingly.</description>
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      <pubDate>Fri, 11 Jul 2014 00:00:00 +0530</pubDate>
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