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    <title>2006 (4) TMI 38 - CESTAT, CHENNAI</title>
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    <description>Condonation of delay in filing a departmental appeal requires sufficient cause for the entire period of default. A later development, such as the Supreme Court admitting connected civil appeals after limitation had expired, cannot by itself revive a time-barred appeal or justify the delay. The delay here was not caused by administrative movement of the file, and the order under challenge had initially been accepted. As the department failed to show sufficient cause, the condonation request was rejected and the appeal was dismissed.</description>
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    <pubDate>Wed, 19 Apr 2006 00:00:00 +0530</pubDate>
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      <title>2006 (4) TMI 38 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=739</link>
      <description>Condonation of delay in filing a departmental appeal requires sufficient cause for the entire period of default. A later development, such as the Supreme Court admitting connected civil appeals after limitation had expired, cannot by itself revive a time-barred appeal or justify the delay. The delay here was not caused by administrative movement of the file, and the order under challenge had initially been accepted. As the department failed to show sufficient cause, the condonation request was rejected and the appeal was dismissed.</description>
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      <pubDate>Wed, 19 Apr 2006 00:00:00 +0530</pubDate>
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