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    <title>2003 (5) TMI 398 - CESTAT, MUMBAI</title>
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    <description>A procedural defect in not filing the original authorisation was treated as curable because the record showed that authority to appeal had in fact been granted, and the appellant was permitted to rectify the filing defect by producing the original document. By contrast, delay in filing separate appeals against a common order was not condoned, as the relevant procedural rule required separate appeals and the record showed repeated directions to follow that course; the plea of bona fide belief and the explanation for substantial delay were rejected. The appeal affected by the curable defect was restored, while the remaining appeals were dismissed as time-barred.</description>
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    <pubDate>Thu, 29 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 398 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=108997</link>
      <description>A procedural defect in not filing the original authorisation was treated as curable because the record showed that authority to appeal had in fact been granted, and the appellant was permitted to rectify the filing defect by producing the original document. By contrast, delay in filing separate appeals against a common order was not condoned, as the relevant procedural rule required separate appeals and the record showed repeated directions to follow that course; the plea of bona fide belief and the explanation for substantial delay were rejected. The appeal affected by the curable defect was restored, while the remaining appeals were dismissed as time-barred.</description>
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      <pubDate>Thu, 29 May 2003 00:00:00 +0530</pubDate>
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