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<h1>Revenue appeal for delay rejected due to file misplacement; Tribunal cites precedent.</h1> The Appellate Tribunal CEGAT, MADRAS rejected a revenue appeal seeking condonation of delay of 141 days due to file misplacement, citing previous ... Appeal by Department - Limitation The Appellate Tribunal CEGAT, MADRAS rejected a revenue appeal seeking condonation of delay of 141 days due to file misplacement, citing previous judgments where delays were not condoned for similar reasons. The Tribunal found the reason given not sufficient and rejected the appeal.