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    <title>2017 (9) TMI 1783 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found no delay in filing the appeal, accepting the applicant&#039;s argument that it was within the statutory time limit. The communication of the impugned order was not in accordance with the Act, leading to the acceptance of the claimed date. Lack of proper substantiation by the Revenue regarding the receipt date supported the applicant. The Tribunal emphasized the statutory provisions on order communication. As the appeal was filed within the time limit, no COD application was required, and the appeal was scheduled for hearing.</description>
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      <description>The Tribunal found no delay in filing the appeal, accepting the applicant&#039;s argument that it was within the statutory time limit. The communication of the impugned order was not in accordance with the Act, leading to the acceptance of the claimed date. Lack of proper substantiation by the Revenue regarding the receipt date supported the applicant. The Tribunal emphasized the statutory provisions on order communication. As the appeal was filed within the time limit, no COD application was required, and the appeal was scheduled for hearing.</description>
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