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    <title>2015 (9) TMI 1081 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellant, setting aside the Tribunal&#039;s decision and allowing the appeal with costs. The Court emphasized that the limitation period for seeking remedies under Section 35C(2) of the Central Excise Act, 1944 should commence from the date the order is communicated to the affected party, not from the date of pronouncement or publication. The Court clarified the distinction between the authority&#039;s knowledge of the order and the party&#039;s awareness, highlighting the importance of the party being informed to avail of remedies. The matter was remanded to the Tribunal for reconsideration based on the clarified principles.</description>
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      <title>2015 (9) TMI 1081 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=264413</link>
      <description>The High Court ruled in favor of the appellant, setting aside the Tribunal&#039;s decision and allowing the appeal with costs. The Court emphasized that the limitation period for seeking remedies under Section 35C(2) of the Central Excise Act, 1944 should commence from the date the order is communicated to the affected party, not from the date of pronouncement or publication. The Court clarified the distinction between the authority&#039;s knowledge of the order and the party&#039;s awareness, highlighting the importance of the party being informed to avail of remedies. The matter was remanded to the Tribunal for reconsideration based on the clarified principles.</description>
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