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    <title>2011 (10) TMI 706 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the Customs Excise and Service Tax Appellate Tribunal&#039;s order due to the untimely filing of the appeal. The Tribunal upheld the dismissal, citing statutory limitations on the Commissioner&#039;s power to condone delays beyond six months. The Court found no legal basis to treat the case as a first appellate authority and rejected the petition, emphasizing the importance of adhering to statutory time limits for filing appeals.</description>
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      <description>The High Court dismissed the petition challenging the Customs Excise and Service Tax Appellate Tribunal&#039;s order due to the untimely filing of the appeal. The Tribunal upheld the dismissal, citing statutory limitations on the Commissioner&#039;s power to condone delays beyond six months. The Court found no legal basis to treat the case as a first appellate authority and rejected the petition, emphasizing the importance of adhering to statutory time limits for filing appeals.</description>
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