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    <title>1990 (7) TMI 261 - CEGAT, MADRAS</title>
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    <description>Delay in filing a statutory appeal may be condoned where the appellant shows sufficient cause supported by bona fide conduct and due diligence. The majority applied a liberal, justice-oriented approach to limitation, accepting explanations based on receipt of the order through counsel, confusion from parallel proceedings, and family difficulties, and held that technical considerations should not defeat a matter fit for disposal on merits. One Member dissented, finding the explanation unsatisfactory and the diligence lacking. The delay was condoned and the appeal was permitted to proceed on merits.</description>
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      <title>1990 (7) TMI 261 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=81622</link>
      <description>Delay in filing a statutory appeal may be condoned where the appellant shows sufficient cause supported by bona fide conduct and due diligence. The majority applied a liberal, justice-oriented approach to limitation, accepting explanations based on receipt of the order through counsel, confusion from parallel proceedings, and family difficulties, and held that technical considerations should not defeat a matter fit for disposal on merits. One Member dissented, finding the explanation unsatisfactory and the diligence lacking. The delay was condoned and the appeal was permitted to proceed on merits.</description>
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      <pubDate>Mon, 16 Jul 1990 00:00:00 +0530</pubDate>
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