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    <title>2019 (5) TMI 1235 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Commissioner (Appeals) for the appellant to apply for condonation of delay within one month, considering the appeal was filed within the extended one-month period. The previous order was set aside, and the Commissioner (Appeals) was directed to review the application without bias. The judgment underscores the importance of understanding specific time limits for filing appeals under different sections of the Act, the necessity of seeking condonation of delay when required, and proper interpretation of statutory provisions to ensure timely legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=380507</link>
      <description>The Tribunal remanded the case to the Commissioner (Appeals) for the appellant to apply for condonation of delay within one month, considering the appeal was filed within the extended one-month period. The previous order was set aside, and the Commissioner (Appeals) was directed to review the application without bias. The judgment underscores the importance of understanding specific time limits for filing appeals under different sections of the Act, the necessity of seeking condonation of delay when required, and proper interpretation of statutory provisions to ensure timely legal proceedings.</description>
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