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2011 (12) TMI 121 - CESTAT, AHMEDABADPlea for condonation of delay – rejection of appeal by Commissioner (Appeals) on the ground of limitation - Held that:- In this case, the delay is of 14 months and therefore the Commissioner has no powers whatsoever to condone the delay. Provisions of Section 85(3) are very clear and provide a specific time limit for filing appeal and therefore, if the provisions of Limitation Act are applied, the provisions of Section 85 of Finance Act, 1994 become redundant - Decided against the assessee.
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