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    <title>1986 (7) TMI 245 - CEGAT, BOMBAY</title>
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    <description>The Tribunal rejected the application for condonation of delay in filing the appeal, emphasizing the Appellant&#039;s lack of due diligence. The misleading preamble in the Collector&#039;s order directing the appeal to the wrong forum was deemed insufficient justification for the delay. Despite citing legal precedents, the Tribunal found them inapplicable. The Appellant&#039;s argument regarding the managing partner&#039;s absence was also dismissed as an inadequate reason for the delay. The Tribunal underscored the importance of verifying the correct appellate forum and acting promptly in prosecuting appeals.</description>
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    <pubDate>Thu, 10 Jul 1986 00:00:00 +0530</pubDate>
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      <title>1986 (7) TMI 245 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=72383</link>
      <description>The Tribunal rejected the application for condonation of delay in filing the appeal, emphasizing the Appellant&#039;s lack of due diligence. The misleading preamble in the Collector&#039;s order directing the appeal to the wrong forum was deemed insufficient justification for the delay. Despite citing legal precedents, the Tribunal found them inapplicable. The Appellant&#039;s argument regarding the managing partner&#039;s absence was also dismissed as an inadequate reason for the delay. The Tribunal underscored the importance of verifying the correct appellate forum and acting promptly in prosecuting appeals.</description>
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      <pubDate>Thu, 10 Jul 1986 00:00:00 +0530</pubDate>
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