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    <title>2005 (11) TMI 417 - CESTAT, BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Original due to a significant delay of 160 days in filing the appeal. Despite multiple opportunities given over six years to file a condonation of delay application, the department failed to do so. The Tribunal emphasized the necessity of explaining the delay with sufficient cause and following correct procedures, including submitting an application along with an Affidavit. Failure to comply led to the appeal being dismissed as time-barred, emphasizing the importance of adhering to proper procedures for condonation of delay in filing appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118940</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Original due to a significant delay of 160 days in filing the appeal. Despite multiple opportunities given over six years to file a condonation of delay application, the department failed to do so. The Tribunal emphasized the necessity of explaining the delay with sufficient cause and following correct procedures, including submitting an application along with an Affidavit. Failure to comply led to the appeal being dismissed as time-barred, emphasizing the importance of adhering to proper procedures for condonation of delay in filing appeals.</description>
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