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    <title>2008 (2) TMI 430 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>The High Court upheld the CESTAT&#039;s decision to dismiss the revenue&#039;s appeal, emphasizing the Commissioner&#039;s inability to review decisions once accepted without valid reasons. The court highlighted the importance of valid grounds for condoning delays in filing appeals, ruling that the lack of substantial legal questions from the CESTAT&#039;s order warranted the appeal&#039;s dismissal.</description>
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      <description>The High Court upheld the CESTAT&#039;s decision to dismiss the revenue&#039;s appeal, emphasizing the Commissioner&#039;s inability to review decisions once accepted without valid reasons. The court highlighted the importance of valid grounds for condoning delays in filing appeals, ruling that the lack of substantial legal questions from the CESTAT&#039;s order warranted the appeal&#039;s dismissal.</description>
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