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    <title>1994 (11) TMI 254 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the Collector of Central Excise, New Delhi&#039;s application for condonation of delay in filing a Reference Application under Section 35G(1) of the Central Excises and Salt Act, 1944. The delay was attributed to record scrutiny, reminders, and consultation with another Collector, as well as office attendance issues due to viral fever. Despite arguments emphasizing the issue&#039;s importance, the Tribunal found the reasons insufficient to justify the delay. As a result, the Reference Application was dismissed as time-barred.</description>
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    <pubDate>Tue, 22 Nov 1994 00:00:00 +0530</pubDate>
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      <title>1994 (11) TMI 254 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83954</link>
      <description>The Tribunal rejected the Collector of Central Excise, New Delhi&#039;s application for condonation of delay in filing a Reference Application under Section 35G(1) of the Central Excises and Salt Act, 1944. The delay was attributed to record scrutiny, reminders, and consultation with another Collector, as well as office attendance issues due to viral fever. Despite arguments emphasizing the issue&#039;s importance, the Tribunal found the reasons insufficient to justify the delay. As a result, the Reference Application was dismissed as time-barred.</description>
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      <pubDate>Tue, 22 Nov 1994 00:00:00 +0530</pubDate>
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