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    <title>2010 (4) TMI 543 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the condonation of delay in filing the appeal before it, considering the appellant&#039;s circumstances. It granted the stay application due to the absence of quantification of demand in the first appellate order. The Tribunal directed the appellant to make a proper application to the Commissioner (Appeals) to explain the delay beyond the initial three months, who was instructed to consider the application, exercise discretion, condone the delay, and admit the appeal for hearing on merits. The judgments provided guidance on procedural aspects and considerations for condoning delays and ensuring proper hearing of appeals.</description>
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      <title>2010 (4) TMI 543 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=78566</link>
      <description>The Tribunal allowed the condonation of delay in filing the appeal before it, considering the appellant&#039;s circumstances. It granted the stay application due to the absence of quantification of demand in the first appellate order. The Tribunal directed the appellant to make a proper application to the Commissioner (Appeals) to explain the delay beyond the initial three months, who was instructed to consider the application, exercise discretion, condone the delay, and admit the appeal for hearing on merits. The judgments provided guidance on procedural aspects and considerations for condoning delays and ensuring proper hearing of appeals.</description>
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      <pubDate>Mon, 26 Apr 2010 00:00:00 +0530</pubDate>
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