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    <title>2019 (7) TMI 1298 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court dismissed the appeal filed by a manufacturer under Section 35G of the Central Excise Act, seeking to quash the Tribunal&#039;s order due to a significant delay of 2743 days in filing the appeal. The Court rejected the appellant&#039;s argument of bonafide delay, emphasizing that the mere receipt of a notice for the date of hearing in 2017 did not justify condoning the extensive delay, considering the appellant had received notice of the department&#039;s appeal in 2010. The Court found no substantial legal question for determination, leading to the dismissal of the appeal based on the delay and lack of merit in the arguments presented.</description>
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      <description>The Court dismissed the appeal filed by a manufacturer under Section 35G of the Central Excise Act, seeking to quash the Tribunal&#039;s order due to a significant delay of 2743 days in filing the appeal. The Court rejected the appellant&#039;s argument of bonafide delay, emphasizing that the mere receipt of a notice for the date of hearing in 2017 did not justify condoning the extensive delay, considering the appellant had received notice of the department&#039;s appeal in 2010. The Court found no substantial legal question for determination, leading to the dismissal of the appeal based on the delay and lack of merit in the arguments presented.</description>
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