CESTAT Upholds Discretion to Condone Delay in Filing Declarations

The Appellate Tribunal CESTAT, Mumbai dismissed the Revenue's appeal challenging the condonation of delay in filing a declaration for allowing credit. The tribunal upheld the discretion of appellate authorities to condone delays, contrary to the Revenue's argument.

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The Appellate Tribunal CESTAT, Mumbai dismissed the Revenue's appeal challenging the condonation of delay in filing a declaration for allowing credit. The tribunal clarified that appellate authorities have the discretion to condone delays, contrary to the Revenue's argument.

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