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    <title>2004 (10) TMI 529 - CESTAT, CHENNAI</title>
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    <description>The Tribunal rejected the application for condonation of a 313-day delay in filing an appeal, citing reasons such as a fire accident, labor union protest, financial crisis, lack of administration, and absence of the consultant. Despite referencing relevant case laws, the Tribunal found the reasons insufficient to justify the delay, emphasizing negligence on the part of the consultant and the appellants. Consequently, the appeal and the application for early hearing were both dismissed, with the Tribunal deeming condoning the delay a legal error.</description>
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      <title>2004 (10) TMI 529 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115762</link>
      <description>The Tribunal rejected the application for condonation of a 313-day delay in filing an appeal, citing reasons such as a fire accident, labor union protest, financial crisis, lack of administration, and absence of the consultant. Despite referencing relevant case laws, the Tribunal found the reasons insufficient to justify the delay, emphasizing negligence on the part of the consultant and the appellants. Consequently, the appeal and the application for early hearing were both dismissed, with the Tribunal deeming condoning the delay a legal error.</description>
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