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    <title>2024 (10) TMI 819 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order dismissing the appeal due to a limitation issue under section 85 of the Finance Act, 1994. The appellant&#039;s appeal was initially dismissed for being filed three days late without a delay condonation application. The Tribunal held that the appellant was not informed of the delay and allowed them to file a delay condonation application within six weeks, directing an expeditious decision on the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760220</link>
      <description>The Tribunal set aside the Commissioner&#039;s order dismissing the appeal due to a limitation issue under section 85 of the Finance Act, 1994. The appellant&#039;s appeal was initially dismissed for being filed three days late without a delay condonation application. The Tribunal held that the appellant was not informed of the delay and allowed them to file a delay condonation application within six weeks, directing an expeditious decision on the matter.</description>
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      <pubDate>Wed, 09 Oct 2024 00:00:00 +0530</pubDate>
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