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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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1993 (9) TMI 231

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....reafter, on 14-4-1985 he had applied for certified copy of the said Order appealed against and finally a copy thereof was made available on 6-7-1985 and the appeal was filed by him on 2-8-1985. If the period taken for obtaining the certified copy is excluded, as provided for under Section 131A of the Customs Act, 1962, the total time taken for filing the appeal in question is 57 days, which was well within the period of limitation. Hence, Shri Sekhar Mukhopadhyay, learned Advocate contended that there is no delay and if any delay is there, the same may be condoned. 2. In Appeal No. C-343/85 the applicant, Shri Sumermal Jain received the impugned order on 16-3-1985. He also applied to the Additional Collector of Customs on 14-4-1985 askin....

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....h certified copies were made available in these cases. But it is now an admitted fact that if the time taken for getting the certified copies in question is excluded, then both the appeals are in time. 6. Therefore, the question for consideration is whether the time-limit runs from the date of receipt of the original order or in the alternative, whether there are sufficient grounds to condone the delay, if any. 7. Section 131A of the Customs Act, 1962 reads as follows :- "Section 131A. Exclusion of time taken for copy. - In computing the period of limitation specified for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the a....

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....y. It is no doubt true, as contended by the learned J.D.R., that the applicants above-captioned could have got one of impugned order copies attested by any Gazetted Officer and then filed the appeals as was done by the other appellants for filing their appeals. It is no doubt true that the applicants above-captioned could have done so. But the petitioners are residing at Shillong in the remote part of the Eastern Region and the possibility of an advice given to them that the certified copies should be obtained from the Adjudicating Authority cannot be ruled out. When the applicants were required to furnish one copy which was certi- fied and when they approached for the certified copies, that was a sufficient reason to hold that the time tak....