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    <title>2023 (5) TMI 519 - CESTAT NEW DELHI</title>
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    <description>The appeal seeking to set aside the order dismissing it for being filed beyond the statutory period under the Finance Act 1994 was unsuccessful. The Commissioner (Appeals) justified the dismissal, citing the limited scope for condonation of delays as per relevant provisions of the Act. The Tribunal upheld the Commissioner&#039;s decision, finding no error in the dismissal of the appeal due to exceeding both the statutory and extended permissible filing periods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437712</link>
      <description>The appeal seeking to set aside the order dismissing it for being filed beyond the statutory period under the Finance Act 1994 was unsuccessful. The Commissioner (Appeals) justified the dismissal, citing the limited scope for condonation of delays as per relevant provisions of the Act. The Tribunal upheld the Commissioner&#039;s decision, finding no error in the dismissal of the appeal due to exceeding both the statutory and extended permissible filing periods.</description>
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