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    <title>2019 (7) TMI 203 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the petition challenging orders dated 25.05.2017 and 08.01.2018 due to being time-barred for appeal beyond the 90-day period. The Tribunal upheld this decision, emphasizing the limitation on condoning delays beyond 90 days, as established in relevant precedents. The petitioner&#039;s contentions regarding a clerical mistake in availing Cenvat Credit were deemed unsuitable for judicial review, lacking grounds for challenging jurisdiction or principles of natural justice violation. The court also highlighted the unreasonable delay in instituting the petition, further weakening the petitioner&#039;s case, leading to the dismissal of the petition without costs awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=382507</link>
      <description>The court dismissed the petition challenging orders dated 25.05.2017 and 08.01.2018 due to being time-barred for appeal beyond the 90-day period. The Tribunal upheld this decision, emphasizing the limitation on condoning delays beyond 90 days, as established in relevant precedents. The petitioner&#039;s contentions regarding a clerical mistake in availing Cenvat Credit were deemed unsuitable for judicial review, lacking grounds for challenging jurisdiction or principles of natural justice violation. The court also highlighted the unreasonable delay in instituting the petition, further weakening the petitioner&#039;s case, leading to the dismissal of the petition without costs awarded.</description>
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