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    <title>1995 (1) TMI 200 - CEGAT, BOMBAY</title>
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    <description>Delay in filing the appeals was not condoned because the appellants failed to show sufficient cause or bona fides. The Tribunal noted that the order had been received well before the expiry of limitation, yet the appeals were filed late after reliance on personal reasons, non-availability of the consultant, and travel, with no prompt steps taken despite available time. An earlier indication to deposit the penalty to demonstrate bona fides was also not carried out. The appeals were therefore treated as time-barred and could not be entertained, and the connected stay applications did not survive once condonation was refused.</description>
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      <title>1995 (1) TMI 200 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=84084</link>
      <description>Delay in filing the appeals was not condoned because the appellants failed to show sufficient cause or bona fides. The Tribunal noted that the order had been received well before the expiry of limitation, yet the appeals were filed late after reliance on personal reasons, non-availability of the consultant, and travel, with no prompt steps taken despite available time. An earlier indication to deposit the penalty to demonstrate bona fides was also not carried out. The appeals were therefore treated as time-barred and could not be entertained, and the connected stay applications did not survive once condonation was refused.</description>
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      <pubDate>Mon, 23 Jan 1995 00:00:00 +0530</pubDate>
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