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    <description>The Tribunal upheld the denial of Cenvat credit, treating the matter as an excise issue and affirming the dismissal of the appeal due to exceeding the limitation period. The request to recall the order was rejected, emphasizing the classification of the appeal and the appellate authority&#039;s discretion in condoning appeal filing delays.</description>
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      <description>The Tribunal upheld the denial of Cenvat credit, treating the matter as an excise issue and affirming the dismissal of the appeal due to exceeding the limitation period. The request to recall the order was rejected, emphasizing the classification of the appeal and the appellate authority&#039;s discretion in condoning appeal filing delays.</description>
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