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    <title>1995 (1) TMI 162 - CEGAT, BOMBAY</title>
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    <description>The Appellate Tribunal CEGAT, BOMBAY, condoned the delay in filing the appeal due to unforeseen circumstances following the proprietor&#039;s demise. The Tribunal granted a five-month period for the appellants to deposit the remaining duty amount, allowing for payment in instalments if necessary. Upon compliance within the stipulated period, a stay and waiver of penalty recovery were provided.</description>
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