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    <title>2014 (4) TMI 6 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed due to a delay of 845 days in filing, as the applicant failed to provide a reasonable cause for the delay within the statutory limitation period. Despite claiming entitlement to treat the appeal as a cross-objection, the applicant&#039;s failure to adhere to the 45-day timeline for filing post-receipt of the notice led to the dismissal of the application for condonation of delay and subsequently the appeal itself. The judgment stressed the necessity of complying with procedural timelines to ensure efficient resolution of legal disputes.</description>
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      <description>The appeal was dismissed due to a delay of 845 days in filing, as the applicant failed to provide a reasonable cause for the delay within the statutory limitation period. Despite claiming entitlement to treat the appeal as a cross-objection, the applicant&#039;s failure to adhere to the 45-day timeline for filing post-receipt of the notice led to the dismissal of the application for condonation of delay and subsequently the appeal itself. The judgment stressed the necessity of complying with procedural timelines to ensure efficient resolution of legal disputes.</description>
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