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    <title>1993 (2) TMI 197 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=82566</link>
    <description>The Tribunal dismissed the Collector of Central Excise&#039;s appeal due to a delay of 41 days in filing, rejecting the application for condonation of delay. Despite citing the need for detailed scrutiny at the Collector&#039;s level, the Tribunal found the justification insufficient. Emphasizing the necessity of proving sufficient cause for condonation of delay, the Tribunal referenced legal precedents and highlighted the discretionary nature of such decisions. Ultimately, the appeal was dismissed without consideration of its merits, as the appellant failed to establish sufficient cause for the delay, in line with established legal principles and precedents.</description>
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    <pubDate>Thu, 11 Feb 1993 00:00:00 +0530</pubDate>
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      <title>1993 (2) TMI 197 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82566</link>
      <description>The Tribunal dismissed the Collector of Central Excise&#039;s appeal due to a delay of 41 days in filing, rejecting the application for condonation of delay. Despite citing the need for detailed scrutiny at the Collector&#039;s level, the Tribunal found the justification insufficient. Emphasizing the necessity of proving sufficient cause for condonation of delay, the Tribunal referenced legal precedents and highlighted the discretionary nature of such decisions. Ultimately, the appeal was dismissed without consideration of its merits, as the appellant failed to establish sufficient cause for the delay, in line with established legal principles and precedents.</description>
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      <pubDate>Thu, 11 Feb 1993 00:00:00 +0530</pubDate>
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