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    <title>1998 (3) TMI 422 - CEGAT, CALCUTTA</title>
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    <description>The Appellate Tribunal allowed the Miscellaneous Application and condoned the 430-day delay in filing the appeal, ruling in favor of the appellant. The Tribunal held that the applicants had pursued the remedy before a wrong forum in good faith based on legal advice and considered the 26-day delay in filing the appeal reasonable under the circumstances. This case emphasizes the significance of genuine pursuit of remedies and the Tribunal&#039;s discretion in condoning delays, stressing the need for a balanced approach in legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90634</link>
      <description>The Appellate Tribunal allowed the Miscellaneous Application and condoned the 430-day delay in filing the appeal, ruling in favor of the appellant. The Tribunal held that the applicants had pursued the remedy before a wrong forum in good faith based on legal advice and considered the 26-day delay in filing the appeal reasonable under the circumstances. This case emphasizes the significance of genuine pursuit of remedies and the Tribunal&#039;s discretion in condoning delays, stressing the need for a balanced approach in legal proceedings.</description>
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