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    <title>2024 (3) TMI 353 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal, CESTAT Kolkata, upheld the dismissal of the Appellant&#039;s appeal due to a delay exceeding the condonable period outlined under s. 85(3A) of the Act. The appeal was required to be filed within two months, or three months with condonation. The Appellant&#039;s failure to file within this timeframe rendered the appeal time-barred and not maintainable, underscoring the criticality of adhering to statutory deadlines and seeking timely condonation for delays in appeal filings.</description>
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      <title>2024 (3) TMI 353 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=450572</link>
      <description>The Appellate Tribunal, CESTAT Kolkata, upheld the dismissal of the Appellant&#039;s appeal due to a delay exceeding the condonable period outlined under s. 85(3A) of the Act. The appeal was required to be filed within two months, or three months with condonation. The Appellant&#039;s failure to file within this timeframe rendered the appeal time-barred and not maintainable, underscoring the criticality of adhering to statutory deadlines and seeking timely condonation for delays in appeal filings.</description>
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