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    <title>2015 (10) TMI 1589 - ITAT KOLKATA</title>
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    <description>Delay in filing the Revenue&#039;s appeal was not accepted as having sufficient cause because the explanation was mechanical and did not provide a plausible, bona fide justification for the time taken at successive administrative stages. File movement and bureaucratic process, without more, were held insufficient to extend limitation for the Government. The appeal was therefore not admitted.</description>
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      <description>Delay in filing the Revenue&#039;s appeal was not accepted as having sufficient cause because the explanation was mechanical and did not provide a plausible, bona fide justification for the time taken at successive administrative stages. File movement and bureaucratic process, without more, were held insufficient to extend limitation for the Government. The appeal was therefore not admitted.</description>
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