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    <title>2019 (3) TMI 98 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed by the court based on limitation grounds. The appellant had filed the appeal three days past the 90-day limit, arguing that certain days should be excluded from the calculation. The court found that the days when the court was closed and the day of receiving the order should be excluded as per relevant sections of the Limitation Act. Consequently, the appeal was considered to be filed within the prescribed period. The court referred to previous decisions supporting the exclusion of holidays for filing appeals and set aside the order, remanding the matter for further consideration on the merits.</description>
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    <pubDate>Thu, 07 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 98 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=376077</link>
      <description>The appeal was dismissed by the court based on limitation grounds. The appellant had filed the appeal three days past the 90-day limit, arguing that certain days should be excluded from the calculation. The court found that the days when the court was closed and the day of receiving the order should be excluded as per relevant sections of the Limitation Act. Consequently, the appeal was considered to be filed within the prescribed period. The court referred to previous decisions supporting the exclusion of holidays for filing appeals and set aside the order, remanding the matter for further consideration on the merits.</description>
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      <pubDate>Thu, 07 Feb 2019 00:00:00 +0530</pubDate>
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