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    <title>2023 (10) TMI 1105 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, finding that the appellant, a Public Sector Undertaking, demonstrated no lack of diligence in filing their appeal within the permissible period. It recognized a clerical error on the part of the Department&#039;s receiving clerk and ruled that the appeal was timely. The case was remanded to the Commissioner (Appeals) for further proceedings, instructing the appellant to appear within 60 days for a hearing on the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444882</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal, finding that the appellant, a Public Sector Undertaking, demonstrated no lack of diligence in filing their appeal within the permissible period. It recognized a clerical error on the part of the Department&#039;s receiving clerk and ruled that the appeal was timely. The case was remanded to the Commissioner (Appeals) for further proceedings, instructing the appellant to appear within 60 days for a hearing on the merits.</description>
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