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    <title>2009 (3) TMI 793 - CESTAT,  MUMBAI</title>
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    <description>The Appellate Tribunal upheld the lower appellate authority&#039;s decision to dismiss the appeal seeking condonation of a 24-day delay in filing. The Tribunal found the explanation of &quot;acute backpain&quot; insufficient, noting that the CHA could have instructed the advocate to file the appeal despite the medical condition. The appeal was deemed to have been filed haphazardly, and the delay was not justified. Consequently, the appeal was dismissed as time-barred due to the lack of merit in the grounds presented for condonation.</description>
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    <pubDate>Thu, 26 Mar 2009 00:00:00 +0530</pubDate>
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      <title>2009 (3) TMI 793 - CESTAT,  MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=126117</link>
      <description>The Appellate Tribunal upheld the lower appellate authority&#039;s decision to dismiss the appeal seeking condonation of a 24-day delay in filing. The Tribunal found the explanation of &quot;acute backpain&quot; insufficient, noting that the CHA could have instructed the advocate to file the appeal despite the medical condition. The appeal was deemed to have been filed haphazardly, and the delay was not justified. Consequently, the appeal was dismissed as time-barred due to the lack of merit in the grounds presented for condonation.</description>
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      <pubDate>Thu, 26 Mar 2009 00:00:00 +0530</pubDate>
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