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    <title>2005 (11) TMI 424 - CESTAT, NEW DELHI</title>
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    <description>Delay of 126 days in filing the appeal was not condoned because the explanation of increased administrative workload was held insufficient to constitute sufficient cause. The Tribunal exercised its discretion in condonation matters and found that the mere volume of orders passed by multiple Commissioners (Appeals) for the Bhopal Commissionerate did not justify the default. The condonation application was therefore dismissed, leaving the appeal time-barred absent condonation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118951</link>
      <description>Delay of 126 days in filing the appeal was not condoned because the explanation of increased administrative workload was held insufficient to constitute sufficient cause. The Tribunal exercised its discretion in condonation matters and found that the mere volume of orders passed by multiple Commissioners (Appeals) for the Bhopal Commissionerate did not justify the default. The condonation application was therefore dismissed, leaving the appeal time-barred absent condonation.</description>
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