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    <title>2017 (8) TMI 514 - CESTAT BANGALORE</title>
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    <description>The appeal before the CESTAT Bangalore was dismissed as the delay of 91 days in filing the appeal exceeded the permissible condonable period of 30 days under Section 35(1) of the Central Excise Act, 1944. Relying on the Supreme Court decision in Singh Enterprises, the Commissioner (A) lacked jurisdiction to condone delays beyond 30 days. The Judicial Member upheld the dismissal of the appeal, in line with the legal limitations on condonation of delay, concluding the matter on 04/07/2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346456</link>
      <description>The appeal before the CESTAT Bangalore was dismissed as the delay of 91 days in filing the appeal exceeded the permissible condonable period of 30 days under Section 35(1) of the Central Excise Act, 1944. Relying on the Supreme Court decision in Singh Enterprises, the Commissioner (A) lacked jurisdiction to condone delays beyond 30 days. The Judicial Member upheld the dismissal of the appeal, in line with the legal limitations on condonation of delay, concluding the matter on 04/07/2017.</description>
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