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    <title>2001 (4) TMI 302 - CEGAT, BANGALORE</title>
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    <description>A departmental appeal filed with a 76-day delay was rejected because the explanation covered only the late receipt of the authorisation order and did not explain the remaining period of default. Condonation of delay requires sufficient cause for the entire delay, and an incomplete or partial explanation is insufficient. The delay was therefore not condoned, and the appeal was held time-barred.</description>
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      <title>2001 (4) TMI 302 - CEGAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=96114</link>
      <description>A departmental appeal filed with a 76-day delay was rejected because the explanation covered only the late receipt of the authorisation order and did not explain the remaining period of default. Condonation of delay requires sufficient cause for the entire delay, and an incomplete or partial explanation is insufficient. The delay was therefore not condoned, and the appeal was held time-barred.</description>
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