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    <title>1994 (1) TMI 163 - CEGAT, BOMBAY</title>
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    <description>A 30-day delay in filing the appeal was condoned because the impugned order, though received by the company, reached the directors only at a later stage and the company was virtually defunct and inactive. The explanation was treated as showing no negligence in prosecuting the appeal, and the circumstances were found sufficient to constitute sufficient cause for the delay. The condonation application was accordingly allowed.</description>
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      <title>1994 (1) TMI 163 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=83463</link>
      <description>A 30-day delay in filing the appeal was condoned because the impugned order, though received by the company, reached the directors only at a later stage and the company was virtually defunct and inactive. The explanation was treated as showing no negligence in prosecuting the appeal, and the circumstances were found sufficient to constitute sufficient cause for the delay. The condonation application was accordingly allowed.</description>
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