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    <title>2014 (7) TMI 119 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the application for condonation of delay in filing an appeal due to the substantial delay of 604 days and the appellant&#039;s failure to provide a sufficient explanation for non-receipt of the impugned order. The acknowledgment card showing delivery at the appellant&#039;s address contradicted their claim, leading to the dismissal of the stay petition and appeal. The judgment highlights the importance of timely filing and the necessity for parties to substantiate their claims thoroughly in legal proceedings, underscoring the strict approach towards condonation of delay.</description>
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      <title>2014 (7) TMI 119 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=249082</link>
      <description>The Tribunal dismissed the application for condonation of delay in filing an appeal due to the substantial delay of 604 days and the appellant&#039;s failure to provide a sufficient explanation for non-receipt of the impugned order. The acknowledgment card showing delivery at the appellant&#039;s address contradicted their claim, leading to the dismissal of the stay petition and appeal. The judgment highlights the importance of timely filing and the necessity for parties to substantiate their claims thoroughly in legal proceedings, underscoring the strict approach towards condonation of delay.</description>
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