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    <title>2012 (8) TMI 75 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the application for condonation of delay in filing an appeal against the Commissioner&#039;s order due to the Applicant&#039;s failure to provide a valid reason for the delay. The Applicant&#039;s claim of their Advocate&#039;s illness was unsupported by specific details or documentary evidence, leading to the rejection of the appeal. The judgment emphasizes the necessity of presenting sufficient cause for condonation of delay in appeals and the importance of providing clear and verifiable explanations to seek relief from time limitations in legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215390</link>
      <description>The Tribunal dismissed the application for condonation of delay in filing an appeal against the Commissioner&#039;s order due to the Applicant&#039;s failure to provide a valid reason for the delay. The Applicant&#039;s claim of their Advocate&#039;s illness was unsupported by specific details or documentary evidence, leading to the rejection of the appeal. The judgment emphasizes the necessity of presenting sufficient cause for condonation of delay in appeals and the importance of providing clear and verifiable explanations to seek relief from time limitations in legal proceedings.</description>
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