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    <title>1994 (12) TMI 183 - CEGAT,  NEW DELHI</title>
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    <description>Delay in filing appeal was not condoned because pursuing the wrong forum did not amount to sufficient cause where the correct appellate forum was indicated in the impugned order. The Tribunal found that the appellant lacked the urgency and diligence required after limitation had expired, and that time was spent on file movement, discussions, and preparation even after the proper forum was known. The explanation of bona fide mistake was therefore rejected, and the appeal failed at the threshold on limitation without examination of the merits.</description>
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      <title>1994 (12) TMI 183 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83871</link>
      <description>Delay in filing appeal was not condoned because pursuing the wrong forum did not amount to sufficient cause where the correct appellate forum was indicated in the impugned order. The Tribunal found that the appellant lacked the urgency and diligence required after limitation had expired, and that time was spent on file movement, discussions, and preparation even after the proper forum was known. The explanation of bona fide mistake was therefore rejected, and the appeal failed at the threshold on limitation without examination of the merits.</description>
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