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    <title>2000 (8) TMI 385 - CEGAT, NEW DELHI</title>
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    <description>Delay in filing the appeal was condoned because the appellant showed bona fide reliance on legal advice that no separate appeal was required while an earlier appeal on the same facts and vehicle was already pending. The explanation was supported by affidavits, and the tribunal accepted that there was no wilful default, negligence or laches. Incorrect legal advice, in these circumstances, was treated as sufficient cause for the late filing, and the application for condonation was allowed in favour of the appellant.</description>
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      <title>2000 (8) TMI 385 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93944</link>
      <description>Delay in filing the appeal was condoned because the appellant showed bona fide reliance on legal advice that no separate appeal was required while an earlier appeal on the same facts and vehicle was already pending. The explanation was supported by affidavits, and the tribunal accepted that there was no wilful default, negligence or laches. Incorrect legal advice, in these circumstances, was treated as sufficient cause for the late filing, and the application for condonation was allowed in favour of the appellant.</description>
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