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    <title>2013 (8) TMI 619 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the dismissal of the appeal by M/s Sun Pharmaceutical Industries Ltd. due to a 9-day delay in filing, which was attributed to a consultant&#039;s serious illness. The Tribunal found the delay justifiable and directed the first appellate authority to reconsider the appeal. The decision emphasized fairness in adjudicating Customs duty and penalties, impacting other entities like M/s Heartwell Life Science and Shri Pankaj Mehta, whose appeals were also remanded for review, stressing the importance of natural justice and procedural compliance.</description>
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      <description>The Tribunal set aside the dismissal of the appeal by M/s Sun Pharmaceutical Industries Ltd. due to a 9-day delay in filing, which was attributed to a consultant&#039;s serious illness. The Tribunal found the delay justifiable and directed the first appellate authority to reconsider the appeal. The decision emphasized fairness in adjudicating Customs duty and penalties, impacting other entities like M/s Heartwell Life Science and Shri Pankaj Mehta, whose appeals were also remanded for review, stressing the importance of natural justice and procedural compliance.</description>
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