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    <title>2003 (2) TMI 138 - CEGAT, BANGALORE</title>
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    <description>Later appeals filed to add omitted parties could not be treated as supplementary or composite appeals where the earlier appeal did not array those persons as respondents. The Tribunal applied Section 35E(4) of the Central Excise Act, 1944 and Rule 6A of the CEGAT (Procedure) Rules, 1982, but found that separately filed belated appeals were not cured by the earlier filing against one party. In the absence of sufficient cause for the inordinate delay, the request to amend the cause title in the main appeal was also declined, and the delay condonation applications failed.</description>
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    <pubDate>Tue, 25 Feb 2003 00:00:00 +0530</pubDate>
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      <title>2003 (2) TMI 138 - CEGAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=52271</link>
      <description>Later appeals filed to add omitted parties could not be treated as supplementary or composite appeals where the earlier appeal did not array those persons as respondents. The Tribunal applied Section 35E(4) of the Central Excise Act, 1944 and Rule 6A of the CEGAT (Procedure) Rules, 1982, but found that separately filed belated appeals were not cured by the earlier filing against one party. In the absence of sufficient cause for the inordinate delay, the request to amend the cause title in the main appeal was also declined, and the delay condonation applications failed.</description>
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      <pubDate>Tue, 25 Feb 2003 00:00:00 +0530</pubDate>
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