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    <title>2006 (1) TMI 620 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal against the time-barred order-in-appeal, upholding the Commissioner (Appeals)&#039; decision. The appellant&#039;s argument that the delay in filing the appeal was due to their lower staff&#039;s inefficiency in bringing the adjudication order to the responsible person&#039;s notice was not accepted as a sufficient cause for the delay. The Tribunal concluded that this reason did not justify the delay of 86 days in filing the appeal, leading to the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=181038</link>
      <description>The Tribunal dismissed the appeal against the time-barred order-in-appeal, upholding the Commissioner (Appeals)&#039; decision. The appellant&#039;s argument that the delay in filing the appeal was due to their lower staff&#039;s inefficiency in bringing the adjudication order to the responsible person&#039;s notice was not accepted as a sufficient cause for the delay. The Tribunal concluded that this reason did not justify the delay of 86 days in filing the appeal, leading to the dismissal of the appeal.</description>
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      <pubDate>Fri, 27 Jan 2006 00:00:00 +0530</pubDate>
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