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    <title>2009 (11) TMI 598 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted condonation of delay in filing the application under Rule 22, considering the unintentional delay and details of legal heirs provided by the son of the deceased proprietor. The Tribunal directed verification of legal heirs by issuing notices to potential successors or legal representatives of the deceased proprietor. Further proceedings were scheduled for the appeal and related applications.</description>
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      <title>2009 (11) TMI 598 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=205444</link>
      <description>The Tribunal granted condonation of delay in filing the application under Rule 22, considering the unintentional delay and details of legal heirs provided by the son of the deceased proprietor. The Tribunal directed verification of legal heirs by issuing notices to potential successors or legal representatives of the deceased proprietor. Further proceedings were scheduled for the appeal and related applications.</description>
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