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    <title>2011 (10) TMI 167 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, granted the appellants another opportunity to file a condonation of delay application before the Commissioner (Appeals) after their appeal was rejected for being time-barred due to the failure to submit the application. The Tribunal stressed the importance of adhering to procedural requirements and timelines, emphasizing the need for diligence in legal proceedings. Despite the initial confusion attributed to the appellant&#039;s representative, the Tribunal upheld principles of justice by allowing the appellants to rectify the procedural lapse and have their appeal reconsidered on its merits.</description>
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      <title>2011 (10) TMI 167 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=207449</link>
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