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    <title>1999 (6) TMI 150 - CEGAT, NEW DELHI</title>
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    <description>The appeal before the Tribunal was dismissed as time-barred due to the delay in filing. The appellant sought condonation of delay citing closure of units and staff transfer. The appellant&#039;s argument for diligent prosecution was countered by the respondent&#039;s claim of choosing wrong forums and lack of staff as insufficient reasons for delay. Orders and amendments affecting the appeal process were considered. The delay was attributed to the Advocate&#039;s busy schedule, leading to the appeal&#039;s dismissal. The proper forum for appeal was clarified, and the lack of specific direction from higher courts led to rejection of the condonation application.</description>
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    <pubDate>Mon, 21 Jun 1999 00:00:00 +0530</pubDate>
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      <title>1999 (6) TMI 150 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91863</link>
      <description>The appeal before the Tribunal was dismissed as time-barred due to the delay in filing. The appellant sought condonation of delay citing closure of units and staff transfer. The appellant&#039;s argument for diligent prosecution was countered by the respondent&#039;s claim of choosing wrong forums and lack of staff as insufficient reasons for delay. Orders and amendments affecting the appeal process were considered. The delay was attributed to the Advocate&#039;s busy schedule, leading to the appeal&#039;s dismissal. The proper forum for appeal was clarified, and the lack of specific direction from higher courts led to rejection of the condonation application.</description>
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      <pubDate>Mon, 21 Jun 1999 00:00:00 +0530</pubDate>
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