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    <title>2019 (3) TMI 1511 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed all three appeals filed by the appellant due to the appellant&#039;s failure to adhere to the statutory time limits for filing appeals under the Finance Act, 1994. Additionally, the Tribunal held that new issues raised before the Tribunal, which were not part of the original dispute before lower authorities, cannot be entertained. The appeals were dismissed based on these grounds, emphasizing the importance of strict compliance with time limits and limitations on introducing new issues at the Tribunal level.</description>
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      <description>The Tribunal dismissed all three appeals filed by the appellant due to the appellant&#039;s failure to adhere to the statutory time limits for filing appeals under the Finance Act, 1994. Additionally, the Tribunal held that new issues raised before the Tribunal, which were not part of the original dispute before lower authorities, cannot be entertained. The appeals were dismissed based on these grounds, emphasizing the importance of strict compliance with time limits and limitations on introducing new issues at the Tribunal level.</description>
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