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    <title>2001 (8) TMI 1129 - CEGAT, NEW DELHI</title>
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    <description>Delay in filing supplementary appeals was not condoned because the appellant failed to produce proof of any direction requiring separate appeals and could not identify who issued it. In the absence of evidence showing a valid cause for the belated filing, the explanation for delay was found unsatisfactory. The application for condonation of delay was therefore rejected, and the supplementary appeals were dismissed as time-barred.</description>
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      <title>2001 (8) TMI 1129 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=105173</link>
      <description>Delay in filing supplementary appeals was not condoned because the appellant failed to produce proof of any direction requiring separate appeals and could not identify who issued it. In the absence of evidence showing a valid cause for the belated filing, the explanation for delay was found unsatisfactory. The application for condonation of delay was therefore rejected, and the supplementary appeals were dismissed as time-barred.</description>
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