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    <title>2015 (4) TMI 807 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the rejection of the appeals as time-barred by the Commissioner. It held that the appeal was filed within the condonable period of 90 days from the date of communication of the out of charge order, contrary to the Commissioner&#039;s interpretation of the assessment date as the critical event for appeal timelines. The matter was remanded for a fresh decision on the application for condonation of delay in filing the appeal.</description>
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      <description>The Tribunal allowed the appeals, setting aside the rejection of the appeals as time-barred by the Commissioner. It held that the appeal was filed within the condonable period of 90 days from the date of communication of the out of charge order, contrary to the Commissioner&#039;s interpretation of the assessment date as the critical event for appeal timelines. The matter was remanded for a fresh decision on the application for condonation of delay in filing the appeal.</description>
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