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    <title>2004 (5) TMI 396 - CESTAT, MUMBAI</title>
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    <description>A 42-day delay in filing the appeal was condoned because the appellants showed a bona fide belief that a co-appellant&#039;s timely appeal against the same common order would cover their grounds. Once they realised a separate appeal was required, they filed promptly and explained the delay as a genuine mistake. The Tribunal treated this explanation as sufficient cause, allowed the condonation application, and directed that the appeal be taken up for regular hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111942</link>
      <description>A 42-day delay in filing the appeal was condoned because the appellants showed a bona fide belief that a co-appellant&#039;s timely appeal against the same common order would cover their grounds. Once they realised a separate appeal was required, they filed promptly and explained the delay as a genuine mistake. The Tribunal treated this explanation as sufficient cause, allowed the condonation application, and directed that the appeal be taken up for regular hearing.</description>
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