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    <title>2001 (3) TMI 703 - CEGAT, MUMBAI</title>
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    <description>Delay in filing the appeal was condoned because the appellant had sought clarification, believed the defect would be corrected, and acted promptly once informed that no further action could be taken. Those facts constituted sufficient cause, so the appellate order was set aside and the matter was remanded for fresh decision on merits in accordance with law. The document states that a bona fide belief created by the authority&#039;s mistaken disposal can justify condonation where the party does not remain inactive and moves promptly after the position is clarified.</description>
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      <link>https://www.taxtmi.com/caselaws?id=99492</link>
      <description>Delay in filing the appeal was condoned because the appellant had sought clarification, believed the defect would be corrected, and acted promptly once informed that no further action could be taken. Those facts constituted sufficient cause, so the appellate order was set aside and the matter was remanded for fresh decision on merits in accordance with law. The document states that a bona fide belief created by the authority&#039;s mistaken disposal can justify condonation where the party does not remain inactive and moves promptly after the position is clarified.</description>
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