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    <title>2015 (10) TMI 674 - GUJARAT HIGH COURT</title>
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    <description>The High Court of Gujarat allowed the Tax Appeal, overturning the decision of the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) that refused to condone a 53-day delay in filing the appeal. The Court held that the reasons provided for the delay were valid, emphasizing the importance of reasonable explanations for delays. The appeal was disposed of in favor of the appellant, granting leave to amend the appeal and highlighting the Tribunal&#039;s error in not considering the sufficient reasons presented for seeking adjournment.</description>
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      <description>The High Court of Gujarat allowed the Tax Appeal, overturning the decision of the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) that refused to condone a 53-day delay in filing the appeal. The Court held that the reasons provided for the delay were valid, emphasizing the importance of reasonable explanations for delays. The appeal was disposed of in favor of the appellant, granting leave to amend the appeal and highlighting the Tribunal&#039;s error in not considering the sufficient reasons presented for seeking adjournment.</description>
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