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    <title>2004 (6) TMI 345 - CESTAT, MUMBAI</title>
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    <description>Delay in filing connected appeals may be condoned where an earlier appeal was dismissed only on a technical ground for non-filing of the remaining connected appeals, and all appeals arise from the same common order involving the same issue. The procedural dismissal did not bar consideration of the later appeals on merits, and no valid ground existed to refuse condonation. The delay was therefore condoned, and the appeals were directed to be registered for adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111839</link>
      <description>Delay in filing connected appeals may be condoned where an earlier appeal was dismissed only on a technical ground for non-filing of the remaining connected appeals, and all appeals arise from the same common order involving the same issue. The procedural dismissal did not bar consideration of the later appeals on merits, and no valid ground existed to refuse condonation. The delay was therefore condoned, and the appeals were directed to be registered for adjudication.</description>
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