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    <title>2015 (8) TMI 451 - CESTAT CHENNAI</title>
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    <description>The Court upheld the lower appellate authority&#039;s dismissal of the appeal as time-barred, following legal principles established by the Supreme Court. The appellant&#039;s delay in filing the appeal beyond the stipulated period was not condoned, emphasizing the lack of power to extend the time limit beyond what is specified in the law. Previous decisions allowing condonation were deemed inapplicable due to the specific circumstances of this case. The appeal was dismissed, with no order as to costs.</description>
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      <title>2015 (8) TMI 451 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=262534</link>
      <description>The Court upheld the lower appellate authority&#039;s dismissal of the appeal as time-barred, following legal principles established by the Supreme Court. The appellant&#039;s delay in filing the appeal beyond the stipulated period was not condoned, emphasizing the lack of power to extend the time limit beyond what is specified in the law. Previous decisions allowing condonation were deemed inapplicable due to the specific circumstances of this case. The appeal was dismissed, with no order as to costs.</description>
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      <pubDate>Thu, 16 Jul 2015 00:00:00 +0530</pubDate>
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