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    <title>2023 (6) TMI 1371 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal affirmed the Ld. Commissioner(Appeals)&#039; decision to dismiss the appeals as time barred under section 85(3)(A) of the Finance Act, 1994. The appellant failed to file the appeals within the statutory 3-month period, submitting them 105 days post-receipt of the adjudication order. Consequently, the appeals were dismissed.</description>
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      <description>The Appellate Tribunal affirmed the Ld. Commissioner(Appeals)&#039; decision to dismiss the appeals as time barred under section 85(3)(A) of the Finance Act, 1994. The appellant failed to file the appeals within the statutory 3-month period, submitting them 105 days post-receipt of the adjudication order. Consequently, the appeals were dismissed.</description>
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