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    <title>2024 (9) TMI 1880 - CESTAT AHMEDABAD</title>
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    <description>Condonation of delay beyond a statutory or precedent imposed limit is not permissible: a binding Supreme Court precedent (Singh Brothers) limits condonation of delay to a maximum of 30 days, and appellate authorities must apply that limit; earlier Tribunal orders inconsistent with that precedent cannot be followed. The operative effect is that appeals filed after the 30 day condonable period are time barred and must be dismissed where no valid jurisdictional basis exists to extend condonation beyond 30 days.</description>
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      <title>2024 (9) TMI 1880 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=466818</link>
      <description>Condonation of delay beyond a statutory or precedent imposed limit is not permissible: a binding Supreme Court precedent (Singh Brothers) limits condonation of delay to a maximum of 30 days, and appellate authorities must apply that limit; earlier Tribunal orders inconsistent with that precedent cannot be followed. The operative effect is that appeals filed after the 30 day condonable period are time barred and must be dismissed where no valid jurisdictional basis exists to extend condonation beyond 30 days.</description>
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