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    <title>2015 (5) TMI 490 - CESTAT BANGALORE</title>
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    <description>The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore due to delay in filing, as no application for condonation of delay was submitted. The Tribunal held that since the appeal was initially filed within the condonable period at the office of the Commissioner in Mangalore before being transferred to Mysore, there was no delay in filing. The impugned order was set aside, and the matter was remanded for a fresh decision on merit, emphasizing the separate consideration of any stay application before addressing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259616</link>
      <description>The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore due to delay in filing, as no application for condonation of delay was submitted. The Tribunal held that since the appeal was initially filed within the condonable period at the office of the Commissioner in Mangalore before being transferred to Mysore, there was no delay in filing. The impugned order was set aside, and the matter was remanded for a fresh decision on merit, emphasizing the separate consideration of any stay application before addressing the appeal.</description>
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