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    <title>2022 (2) TMI 198 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta condoned a delay of 906 days in filing an appeal under Section 35G of the Central Excise Act, 1944, despite finding the reasons for delay unconvincing. In another appeal (CEXA/31/2021), substantial questions of law were raised by the revenue regarding the dismissal of the appeal by the Tribunal. The High Court found no question of law regarding the relief granted to the assessee and confirmed the Commissioner&#039;s order, ultimately disposing of the appeal.</description>
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