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    <title>2023 (4) TMI 827 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal upheld the dismissal of the appellants&#039; appeals as time-barred under section 85(3) of the Finance Act, 1994. The appeals were filed beyond the prescribed three-month time limit from the communication of the Order-in-Original, which can be extended for another three months with sufficient reasons. The Tribunal affirmed that the appeals were filed beyond the statutory time limit of six months specified under section 85(3) and thus dismissed them as time-barred.</description>
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      <title>2023 (4) TMI 827 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=436801</link>
      <description>The Appellate Tribunal upheld the dismissal of the appellants&#039; appeals as time-barred under section 85(3) of the Finance Act, 1994. The appeals were filed beyond the prescribed three-month time limit from the communication of the Order-in-Original, which can be extended for another three months with sufficient reasons. The Tribunal affirmed that the appeals were filed beyond the statutory time limit of six months specified under section 85(3) and thus dismissed them as time-barred.</description>
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