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    <title>2014 (10) TMI 304 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal due to the lack of adequacy in the appellant&#039;s explanation for the delay in filing the appeal, despite citing the illness of the authorized representative as the reason. The Tribunal highlighted that the company had other Directors who could have filed the appeal and noted that the representative had participated in personal hearings during the period in question. Emphasizing the importance of the sufficiency of the explanation, the Tribunal rejected the application for condonation of delay, resulting in the dismissal of the appeal against Order-in-Original No. 57/2012/C.</description>
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      <description>The Tribunal dismissed the appeal due to the lack of adequacy in the appellant&#039;s explanation for the delay in filing the appeal, despite citing the illness of the authorized representative as the reason. The Tribunal highlighted that the company had other Directors who could have filed the appeal and noted that the representative had participated in personal hearings during the period in question. Emphasizing the importance of the sufficiency of the explanation, the Tribunal rejected the application for condonation of delay, resulting in the dismissal of the appeal against Order-in-Original No. 57/2012/C.</description>
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