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    <title>2016 (1) TMI 740 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal dismissed the appeals filed by the appellants against the Commissioner (Appeals) order due to a significant delay of 800 days in filing the appeals, exceeding the three-month time limit under Section 85 of the Finance Act, 1994. Despite the appellant&#039;s argument of advocate negligence, the Tribunal emphasized the statutory time limits could not be overridden, leading to the rejection of the plea for admission of the appeal. The decision underscored the importance of timely compliance with legal procedures and the limitations on condonation of delays beyond prescribed periods.</description>
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      <title>2016 (1) TMI 740 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=270948</link>
      <description>The Tribunal dismissed the appeals filed by the appellants against the Commissioner (Appeals) order due to a significant delay of 800 days in filing the appeals, exceeding the three-month time limit under Section 85 of the Finance Act, 1994. Despite the appellant&#039;s argument of advocate negligence, the Tribunal emphasized the statutory time limits could not be overridden, leading to the rejection of the plea for admission of the appeal. The decision underscored the importance of timely compliance with legal procedures and the limitations on condonation of delays beyond prescribed periods.</description>
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