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    <title>1985 (3) TMI 280 - CEGAT NEW DELHI</title>
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    <description>Delay in filing supplemental appeals against a composite appellate order may be condoned where the appellant had already filed a timely appeal against the common order and later filed separate appeals only because the Registry required them. The Tribunal applied a liberal construction of &quot;sufficient cause,&quot; relying on the appellant&#039;s bona fide reliance on prior practice and an earlier Tribunal decision. In the absence of negligence, inaction, or want of bona fides, the delay was held satisfactorily explained and was condoned.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167424</link>
      <description>Delay in filing supplemental appeals against a composite appellate order may be condoned where the appellant had already filed a timely appeal against the common order and later filed separate appeals only because the Registry required them. The Tribunal applied a liberal construction of &quot;sufficient cause,&quot; relying on the appellant&#039;s bona fide reliance on prior practice and an earlier Tribunal decision. In the absence of negligence, inaction, or want of bona fides, the delay was held satisfactorily explained and was condoned.</description>
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