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2019 (2) TMI 560 - CESTAT NEW DELHICondonation of delay in filing appeal - appeal filed beyond the period of limitation prescribed under section 85 of the Finance Act, 1994 - Held that:- As the appeal was preferred before the Commissioner (Appeals) even beyond the extended period of one month after the expiry of the statutory period of two months, it was liable to be dismissed and was rightly dismissed by the Commissioner (Appeals). There is, therefore, no error in the order passed by Commissioner (Appeals) - The appeal is dismissed.
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