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    <title>2015 (12) TMI 15 - CESTAT BANGALORE</title>
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    <description>The appellant&#039;s appeal was dismissed by the Commissioner (Appeals) due to limitation issues. The order-in-original was received beyond the two-month filing limit, with only a one-month delay condonable. The dispute over the date of receipt of the order passed by the Additional Commissioner was settled in favor of the Revenue, as the Tribunal found the order was received within the limitation period, regardless of the mode of despatch or recipient&#039;s claim of non-intimation. The appeal was rejected based on legal principles and factual analysis, leading to the dismissal of the appeal and stay petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268711</link>
      <description>The appellant&#039;s appeal was dismissed by the Commissioner (Appeals) due to limitation issues. The order-in-original was received beyond the two-month filing limit, with only a one-month delay condonable. The dispute over the date of receipt of the order passed by the Additional Commissioner was settled in favor of the Revenue, as the Tribunal found the order was received within the limitation period, regardless of the mode of despatch or recipient&#039;s claim of non-intimation. The appeal was rejected based on legal principles and factual analysis, leading to the dismissal of the appeal and stay petition.</description>
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      <pubDate>Fri, 17 Jul 2015 00:00:00 +0530</pubDate>
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