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    <title>2004 (4) TMI 369 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal granted condonation of delay in filing the appeal due to a subsequent circular issued by the Board affecting the limitation period. The delay of over four months in filing the appeal was attributed to the circular informing about review petitions filed against specific judgments of the Supreme Court, which impacted the lower appellate authority&#039;s decision on abatement of duty. Despite the respondent&#039;s request for an adjournment being denied, the Tribunal accepted the grounds presented and allowed the appeal to proceed for a hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111680</link>
      <description>The Tribunal granted condonation of delay in filing the appeal due to a subsequent circular issued by the Board affecting the limitation period. The delay of over four months in filing the appeal was attributed to the circular informing about review petitions filed against specific judgments of the Supreme Court, which impacted the lower appellate authority&#039;s decision on abatement of duty. Despite the respondent&#039;s request for an adjournment being denied, the Tribunal accepted the grounds presented and allowed the appeal to proceed for a hearing.</description>
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