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    <title>2003 (4) TMI 182 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeal filed by M/s. Krishak Bharti Cooperative Limited regarding the condonability of the delay in filing the appeal before the Commissioner (Appeals). The Tribunal held that the delay in filing the appeal was not condonable beyond the statutory limit of 3 months as per Section 35 of the Central Excise Act. Despite the Appellants&#039; arguments citing Supreme Court orders, the Tribunal emphasized adherence to statutory limitations and previous judgments, leading to the rejection of the appeal.</description>
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    <pubDate>Wed, 30 Apr 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=52138</link>
      <description>The Tribunal rejected the appeal filed by M/s. Krishak Bharti Cooperative Limited regarding the condonability of the delay in filing the appeal before the Commissioner (Appeals). The Tribunal held that the delay in filing the appeal was not condonable beyond the statutory limit of 3 months as per Section 35 of the Central Excise Act. Despite the Appellants&#039; arguments citing Supreme Court orders, the Tribunal emphasized adherence to statutory limitations and previous judgments, leading to the rejection of the appeal.</description>
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      <pubDate>Wed, 30 Apr 2003 00:00:00 +0530</pubDate>
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