Appeals Delay Condoned Due to Forum Confusion

The Appellate Tribunal CEGAT, Mumbai condoned the delay in filing appeals caused by confusion between a revision application and an appeal to the Tribunal. The delay was attributed to filing a revision application to the Joint Secretary instead of the Tribunal, with the principle that filing before the wrong forum in good faith warrants condonation.

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The judgment by the Appellate Tribunal CEGAT, Mumbai involved condonation of delay in filing appeals due to confusion between revision application and appeal to the Tribunal. The delay was caused by filing a revision application to the Joint Secretary instead of an appeal to the Tribunal. The delay was condoned based on the principle that filing an appeal before a wrong forum in a bona fide belief deserves condonation.

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