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    <description>The High Court set aside the order of the revisional authority declining to condone the delay under the Central Excise Act, 1944. The Court directed the revisional authority to reconsider the issue of condonation of delay, emphasizing procedural fairness and allowing the petitioner an opportunity for reconsideration. The judgment did not address the substantive merits of the case but focused on ensuring proper procedural steps were followed regarding condonation of delay.</description>
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