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    <title>2019 (6) TMI 165 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta addressed issues including delay in filing an appeal and denial of Cenvat Credit. The Court condoned the 101-day delay in filing the appeal due to sufficient cause and directed the department to register the appeal. Regarding Cenvat Credit denial, the Tribunal&#039;s reversal lacked proper reasoning and consideration of all evidence, leading the Court to remand the matter back to the Tribunal for a fresh decision with specific instructions to provide a reasoned order within six months.</description>
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      <link>https://www.taxtmi.com/caselaws?id=381088</link>
      <description>The High Court of Calcutta addressed issues including delay in filing an appeal and denial of Cenvat Credit. The Court condoned the 101-day delay in filing the appeal due to sufficient cause and directed the department to register the appeal. Regarding Cenvat Credit denial, the Tribunal&#039;s reversal lacked proper reasoning and consideration of all evidence, leading the Court to remand the matter back to the Tribunal for a fresh decision with specific instructions to provide a reasoned order within six months.</description>
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