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    <title>2014 (1) TMI 149 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal due to a 431-day delay in filing, rejecting the petitioner&#039;s request for condonation. Emphasizing the need for specific and justified explanations for delays, the Tribunal highlighted the importance of adhering to established principles in condoning delays. Despite advocating a liberal approach, the Tribunal found the vague and unsatisfactory reasons provided by the petitioner insufficient to warrant condonation, ultimately resulting in the rejection of the appeal. The judgment underscores the significance of substantiated justifications for delays in filing appeals to secure condonation.</description>
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      <title>2014 (1) TMI 149 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241924</link>
      <description>The Tribunal dismissed the appeal due to a 431-day delay in filing, rejecting the petitioner&#039;s request for condonation. Emphasizing the need for specific and justified explanations for delays, the Tribunal highlighted the importance of adhering to established principles in condoning delays. Despite advocating a liberal approach, the Tribunal found the vague and unsatisfactory reasons provided by the petitioner insufficient to warrant condonation, ultimately resulting in the rejection of the appeal. The judgment underscores the significance of substantiated justifications for delays in filing appeals to secure condonation.</description>
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