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    <title>2003 (5) TMI 252 - CESTAT, NEW DELHI</title>
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    <description>Delay of 405 days in filing the appeal was refused to be condoned because the explanation for the delay was found unacceptable and the relied-upon High Court order did not create a general right for all interested parties to file a fresh appeal. The applicant had already participated in earlier connected Tribunal proceedings, and the challenge was brought only after those matters had been heard and reserved. The Tribunal found no bona fides in attempting to revive the dispute, especially as the appellant was not shown to be adversely affected by the impugned notification. The delay was not condoned and the appeal was dismissed.</description>
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    <pubDate>Fri, 30 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 252 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=107411</link>
      <description>Delay of 405 days in filing the appeal was refused to be condoned because the explanation for the delay was found unacceptable and the relied-upon High Court order did not create a general right for all interested parties to file a fresh appeal. The applicant had already participated in earlier connected Tribunal proceedings, and the challenge was brought only after those matters had been heard and reserved. The Tribunal found no bona fides in attempting to revive the dispute, especially as the appellant was not shown to be adversely affected by the impugned notification. The delay was not condoned and the appeal was dismissed.</description>
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      <pubDate>Fri, 30 May 2003 00:00:00 +0530</pubDate>
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