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    <title>2004 (2) TMI 604 - CESTAT, NEW DELHI</title>
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    <description>The tribunal dismissed M/s. M.C.E. Products Sales Services Ltd.&#039;s appeal against Order-in-Original No. 194/99 due to a significant delay of 545 days in filing the appeal. The appellant&#039;s claim of misplacement of the order in their office was deemed insufficient to warrant condonation of delay, with the tribunal attributing complete negligence to the appellant. The tribunal emphasized that negligence cannot justify condonation of delay, leading to the rejection of the condonation application and the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113370</link>
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