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    <title>1996 (7) TMI 356 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai allowed the Revenue&#039;s applications for condonation of delay in filing appeals against M/s. Akry Rasayan, M/s. Sunrise, M/s. Sunglow Inds., and M/s. General Mfg. &amp;amp; Trading Corpn. The Tribunal considered the retrospective effect of an amendment to an Exemption Notification related to small scale exemption. Emphasizing a pragmatic approach and the need to advance justice, the Tribunal granted condonation of delay due to administrative reasons, recognizing the public interest implications in cases involving government entities. The cases were scheduled for an early hearing, with notices to be sent to unrepresented respondents promptly.</description>
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      <title>1996 (7) TMI 356 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=85906</link>
      <description>The Appellate Tribunal CEGAT, Mumbai allowed the Revenue&#039;s applications for condonation of delay in filing appeals against M/s. Akry Rasayan, M/s. Sunrise, M/s. Sunglow Inds., and M/s. General Mfg. &amp;amp; Trading Corpn. The Tribunal considered the retrospective effect of an amendment to an Exemption Notification related to small scale exemption. Emphasizing a pragmatic approach and the need to advance justice, the Tribunal granted condonation of delay due to administrative reasons, recognizing the public interest implications in cases involving government entities. The cases were scheduled for an early hearing, with notices to be sent to unrepresented respondents promptly.</description>
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