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    <title>2019 (3) TMI 96 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to dismiss the appeal as time-barred in a valuation dispute regarding Central Excise duty. Despite the appellant&#039;s claim of receiving the original order later than the date recorded by the post office, the Tribunal relied on statutory provisions and previous court decisions to uphold the strict time limits for filing appeals, ultimately rejecting the appeal and affirming the Commissioner (Appeals)&#039;s order.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to dismiss the appeal as time-barred in a valuation dispute regarding Central Excise duty. Despite the appellant&#039;s claim of receiving the original order later than the date recorded by the post office, the Tribunal relied on statutory provisions and previous court decisions to uphold the strict time limits for filing appeals, ultimately rejecting the appeal and affirming the Commissioner (Appeals)&#039;s order.</description>
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