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    <title>2000 (4) TMI 795 - CEGAT, MUMBAI</title>
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    <description>Delay in filing an appeal before the Tribunal was condonable only on a clear showing of sufficient cause for the entire period of delay. The appellant&#039;s earlier pursuit of a revision before the wrong forum did not, by itself, excuse the later delay in approaching the correct appellate forum, and no satisfactory explanation was given for that remaining period. As the application disclosed no concrete reason for the belated filing, the Tribunal held that sufficient cause was not established and refused condonation, with the appeal dismissed.</description>
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      <title>2000 (4) TMI 795 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=106015</link>
      <description>Delay in filing an appeal before the Tribunal was condonable only on a clear showing of sufficient cause for the entire period of delay. The appellant&#039;s earlier pursuit of a revision before the wrong forum did not, by itself, excuse the later delay in approaching the correct appellate forum, and no satisfactory explanation was given for that remaining period. As the application disclosed no concrete reason for the belated filing, the Tribunal held that sufficient cause was not established and refused condonation, with the appeal dismissed.</description>
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