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    <title>2004 (6) TMI 200 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to reject the appeal as time-barred due to a significant delay of over fourteen years in filing the appeal against the Order-in-Original passed under the Customs Act, 1962. Despite the applicant/appellant-company&#039;s awareness of the proceedings, the Tribunal found no justifiable grounds for condonation of the delay and dismissed the appeal, disposing of the Stay Petition accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53266</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to reject the appeal as time-barred due to a significant delay of over fourteen years in filing the appeal against the Order-in-Original passed under the Customs Act, 1962. Despite the applicant/appellant-company&#039;s awareness of the proceedings, the Tribunal found no justifiable grounds for condonation of the delay and dismissed the appeal, disposing of the Stay Petition accordingly.</description>
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