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    <title>2017 (2) TMI 1409 - CALCUTTA HIGH COURT</title>
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    <description>The Court condoned the delay in preferring the appeal due to reasons beyond the appellant&#039;s control. The appellant challenged the legality of an order by the Additional Commissioner but did not specifically challenge the validity of Rule 8(3A) of the Central Excise Rules in the writ petition. Despite this, the appellant was allowed to withdraw the appeal with liberty to challenge the provision&#039;s constitutionality in the future before the appropriate legal forum. The appeal and stay petition were dismissed, with no costs awarded.</description>
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    <pubDate>Fri, 10 Feb 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=278834</link>
      <description>The Court condoned the delay in preferring the appeal due to reasons beyond the appellant&#039;s control. The appellant challenged the legality of an order by the Additional Commissioner but did not specifically challenge the validity of Rule 8(3A) of the Central Excise Rules in the writ petition. Despite this, the appellant was allowed to withdraw the appeal with liberty to challenge the provision&#039;s constitutionality in the future before the appropriate legal forum. The appeal and stay petition were dismissed, with no costs awarded.</description>
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      <pubDate>Fri, 10 Feb 2017 00:00:00 +0530</pubDate>
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