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Central Excise - Highlights / Catch Notes

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Condonation of delay - delay in filing an appeal before ...

Central Excise

July 9, 2015

Condonation of delay - delay in filing an appeal before Commissioner (Appeals) - limitation provided under section 35 of the Act cannot be condoned in filing the appeal beyond the period of 30 days as provided by the proviso nor the appeal can be filed beyond the period of 90 days - HC

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