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    <title>2018 (9) TMI 135 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the dismissal of the appeal against the Order-in-Appeal No. 95/2018 dated 22.3.2018 by the Commissioner (Appeals) regarding import of goods under an EPCG license. The appeal was rejected as time-barred due to a delay of almost two years in filing. Despite arguments of non-receipt of the original order and lack of evidence of service, the Tribunal found that the appellant had mentioned the date of communication in their appeal, aligning with the original order date. Emphasizing the importance of timely appeals, the Tribunal dismissed the appeal, citing the legal principle of &quot;sufficient cause&quot; and upholding the original decision.</description>
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      <title>2018 (9) TMI 135 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=366399</link>
      <description>The Tribunal upheld the dismissal of the appeal against the Order-in-Appeal No. 95/2018 dated 22.3.2018 by the Commissioner (Appeals) regarding import of goods under an EPCG license. The appeal was rejected as time-barred due to a delay of almost two years in filing. Despite arguments of non-receipt of the original order and lack of evidence of service, the Tribunal found that the appellant had mentioned the date of communication in their appeal, aligning with the original order date. Emphasizing the importance of timely appeals, the Tribunal dismissed the appeal, citing the legal principle of &quot;sufficient cause&quot; and upholding the original decision.</description>
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