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    <title>2014 (6) TMI 200 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The court dismissed the writ petition seeking to quash orders disallowing cenvat credit due to a delay of about one and a half years in filing the appeal before the Tribunal. Emphasizing the importance of showing &quot;sufficient cause&quot; for delay under Section 5 of the Limitation Act, the court found no valid grounds presented for condoning the significant delay. The judgment highlighted the necessity of diligence and compliance with procedural requirements, ultimately leading to the dismissal of the petition for lack of justification in condoning the delay.</description>
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      <link>https://www.taxtmi.com/caselaws?id=248296</link>
      <description>The court dismissed the writ petition seeking to quash orders disallowing cenvat credit due to a delay of about one and a half years in filing the appeal before the Tribunal. Emphasizing the importance of showing &quot;sufficient cause&quot; for delay under Section 5 of the Limitation Act, the court found no valid grounds presented for condoning the significant delay. The judgment highlighted the necessity of diligence and compliance with procedural requirements, ultimately leading to the dismissal of the petition for lack of justification in condoning the delay.</description>
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