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    <description>The Appellate Tribunal CESTAT, Chennai allowed the condonation of a 120-day delay in filing an appeal by the Revenue due to the establishment of the Commissionerate and delayed officer appointments. The Tribunal accepted the explanation and permitted the appeal to proceed.</description>
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      <description>The Appellate Tribunal CESTAT, Chennai allowed the condonation of a 120-day delay in filing an appeal by the Revenue due to the establishment of the Commissionerate and delayed officer appointments. The Tribunal accepted the explanation and permitted the appeal to proceed.</description>
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