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    <title>2017 (1) TMI 102 - CESTAT NEW DELHI</title>
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    <description>The appeal against the Order-in-Appeal dated 28.3.2013 by the Commissioner (Appeals) was dismissed by the appellate tribunal. The appellant, a Government company, failed to file the appeal within the prescribed period of 60 days, with an additional 30-day condonable period, exceeding a total of 9 months and 27 days. The tribunal upheld the dismissal, citing Section 35 of the Central Excise Act, 1944, and a relevant decision by the Hon&#039;ble High Court of Calcutta, due to the excessive delay in filing the appeal.</description>
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    <pubDate>Tue, 20 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 102 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=337022</link>
      <description>The appeal against the Order-in-Appeal dated 28.3.2013 by the Commissioner (Appeals) was dismissed by the appellate tribunal. The appellant, a Government company, failed to file the appeal within the prescribed period of 60 days, with an additional 30-day condonable period, exceeding a total of 9 months and 27 days. The tribunal upheld the dismissal, citing Section 35 of the Central Excise Act, 1944, and a relevant decision by the Hon&#039;ble High Court of Calcutta, due to the excessive delay in filing the appeal.</description>
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      <pubDate>Tue, 20 Dec 2016 00:00:00 +0530</pubDate>
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