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    <title>2000 (11) TMI 1155 - CEGAT, MUMBAI</title>
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    <description>An eight-day delay in filing departmental appeals was condoned because the discrepancy in the receipt date on the papers, by itself, was not enough to justify refusal of condonation, especially when no expert evidence supported that doubt. The Tribunal treated the delay as short and found that the merits of the case were strongly in the respondent&#039;s favour. On that basis, it held that the Collector (Appeals)&#039;s order did not call for interference and upheld condonation of delay.</description>
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    <pubDate>Wed, 01 Nov 2000 00:00:00 +0530</pubDate>
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      <title>2000 (11) TMI 1155 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=106028</link>
      <description>An eight-day delay in filing departmental appeals was condoned because the discrepancy in the receipt date on the papers, by itself, was not enough to justify refusal of condonation, especially when no expert evidence supported that doubt. The Tribunal treated the delay as short and found that the merits of the case were strongly in the respondent&#039;s favour. On that basis, it held that the Collector (Appeals)&#039;s order did not call for interference and upheld condonation of delay.</description>
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      <pubDate>Wed, 01 Nov 2000 00:00:00 +0530</pubDate>
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