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    <title>2015 (8) TMI 540 - CESTAT KOLKATA</title>
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    <description>The case involved a dispute regarding the delay in filing an appeal due to the non-receipt of a certified copy of the order. The appellant argued that the delay was justified as they only received the certified copy after the appeal deadline had passed. The court remitted the case back to the Commissioner(Appeals) for a fresh examination of the limitation issue considering the appellant&#039;s argument about the necessity of a certified copy for filing an appeal. Ultimately, the appeal was allowed for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=262623</link>
      <description>The case involved a dispute regarding the delay in filing an appeal due to the non-receipt of a certified copy of the order. The appellant argued that the delay was justified as they only received the certified copy after the appeal deadline had passed. The court remitted the case back to the Commissioner(Appeals) for a fresh examination of the limitation issue considering the appellant&#039;s argument about the necessity of a certified copy for filing an appeal. Ultimately, the appeal was allowed for further proceedings.</description>
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