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    <title>2003 (12) TMI 523 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appellants&#039; miscellaneous applications for delay in filing appeals due to medical reasons and a business tour. The Tribunal recognized the genuine efforts of the appellants in preparing the Demand Draft before the limitation expiry, indicating their bona fide intentions. Considering the circumstances beyond their control, the Tribunal found the delay not deliberate or mala fide, allowing all miscellaneous applications and scheduling the stay petition accordingly. The decision was based on the appellants&#039; demonstrated intention and efforts to comply despite facing unforeseen obstacles during the appeal period.</description>
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    <pubDate>Mon, 01 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 523 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=113229</link>
      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appellants&#039; miscellaneous applications for delay in filing appeals due to medical reasons and a business tour. The Tribunal recognized the genuine efforts of the appellants in preparing the Demand Draft before the limitation expiry, indicating their bona fide intentions. Considering the circumstances beyond their control, the Tribunal found the delay not deliberate or mala fide, allowing all miscellaneous applications and scheduling the stay petition accordingly. The decision was based on the appellants&#039; demonstrated intention and efforts to comply despite facing unforeseen obstacles during the appeal period.</description>
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      <pubDate>Mon, 01 Dec 2003 00:00:00 +0530</pubDate>
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