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    <title>2018 (11) TMI 23 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed by the Commissioner of GST &amp;amp; Central Excise (Appeals) due to being filed 826 days after the receipt of the adjudication order, exceeding the statutory time frame of three months under Section 85 of the Finance Act, 1994. The appellant&#039;s request for condonation of delay was rejected, emphasizing the necessity of adhering to prescribed time limits for filing appeals. The judgments cited by the appellant were deemed irrelevant, and the impugned order dismissing the appeal was upheld, resulting in the appellant&#039;s appeal being dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369680</link>
      <description>The appeal was dismissed by the Commissioner of GST &amp;amp; Central Excise (Appeals) due to being filed 826 days after the receipt of the adjudication order, exceeding the statutory time frame of three months under Section 85 of the Finance Act, 1994. The appellant&#039;s request for condonation of delay was rejected, emphasizing the necessity of adhering to prescribed time limits for filing appeals. The judgments cited by the appellant were deemed irrelevant, and the impugned order dismissing the appeal was upheld, resulting in the appellant&#039;s appeal being dismissed.</description>
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