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    <title>2019 (4) TMI 1789 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed due to a delay in filing within the specified period under Section 35F of the Central Excise Act, 1944, based on discrepancies in the delivery date of the Order-in-Original. The appellant claimed to have received the order on a different date than recorded, leading to suspicions of tampering with the delivery records. The Tribunal ordered further investigation into the discrepancies and directed the respondent to present original registers to determine the actual delivery date, emphasizing the significance of accurate documentation in legal proceedings.</description>
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      <description>The appeal was dismissed due to a delay in filing within the specified period under Section 35F of the Central Excise Act, 1944, based on discrepancies in the delivery date of the Order-in-Original. The appellant claimed to have received the order on a different date than recorded, leading to suspicions of tampering with the delivery records. The Tribunal ordered further investigation into the discrepancies and directed the respondent to present original registers to determine the actual delivery date, emphasizing the significance of accurate documentation in legal proceedings.</description>
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