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    <title>1990 (10) TMI 171 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the Collector of Central Excise, Hyderabad against an order passed by the Appellate Collector of Central Excise, Madras as time-barred. The appellant&#039;s request for condonation of delay was rejected, emphasizing the need for sufficient cause and diligence in justifying delays. The Tribunal found that the appellant failed to adequately explain the delay, leading to the dismissal of the appeal and supplementary applications. Consequently, the revenue authorities&#039; appeal was dismissed without consideration of its merits, and the cross-objection was also dismissed as a result of the appeal&#039;s dismissal.</description>
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    <pubDate>Tue, 30 Oct 1990 00:00:00 +0530</pubDate>
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      <title>1990 (10) TMI 171 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80781</link>
      <description>The Tribunal dismissed the appeal filed by the Collector of Central Excise, Hyderabad against an order passed by the Appellate Collector of Central Excise, Madras as time-barred. The appellant&#039;s request for condonation of delay was rejected, emphasizing the need for sufficient cause and diligence in justifying delays. The Tribunal found that the appellant failed to adequately explain the delay, leading to the dismissal of the appeal and supplementary applications. Consequently, the revenue authorities&#039; appeal was dismissed without consideration of its merits, and the cross-objection was also dismissed as a result of the appeal&#039;s dismissal.</description>
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