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    <title>1996 (11) TMI 276 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the application for condonation of delay in Appeal No. E/1833/93-C filed by the Commissioner of Customs and Central Excise, Hyderabad, under Section 35B of the Central Excises &amp;amp; Salt Act, 1944. Despite citing reasons such as officer leave and transfer, the Tribunal found the explanations insufficient, emphasizing the issue&#039;s importance and lack of action during the officer&#039;s tenure. The delay of 43 days was not condoned, resulting in the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=97405</link>
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      <pubDate>Wed, 27 Nov 1996 00:00:00 +0530</pubDate>
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