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    <title>2013 (12) TMI 1192 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the application for condonation of delay and subsequently dismissed the appeal. The appellant&#039;s reasons for the delay, including the illness of a key person and the filing of a Writ Petition, were not deemed sufficient justification by the Tribunal. Despite providing medical evidence supporting the claim of illness, the appellant failed to adequately explain the choice of filing a Writ Petition instead of directly appealing to the Tribunal, leading to the unfavorable outcome of the case.</description>
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      <description>The Tribunal dismissed the application for condonation of delay and subsequently dismissed the appeal. The appellant&#039;s reasons for the delay, including the illness of a key person and the filing of a Writ Petition, were not deemed sufficient justification by the Tribunal. Despite providing medical evidence supporting the claim of illness, the appellant failed to adequately explain the choice of filing a Writ Petition instead of directly appealing to the Tribunal, leading to the unfavorable outcome of the case.</description>
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