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    <title>2007 (9) TMI 155 - CESTAT, KOLKATA</title>
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    <description>Delay caused by negligence of an employee or agent, without any material showing wilful, deliberate or mala fide conduct, may be condoned where the litigant sought no advantage from the default. The Tribunal accepted that the 62-day delay in filing the appeal arose from the General Manager&#039;s negligence, found no indication of intentional delay or prejudice to the other side, and allowed condonation. The appeal was therefore admitted to record and directed to be heard in due course.</description>
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    <pubDate>Tue, 18 Sep 2007 00:00:00 +0530</pubDate>
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      <title>2007 (9) TMI 155 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=3128</link>
      <description>Delay caused by negligence of an employee or agent, without any material showing wilful, deliberate or mala fide conduct, may be condoned where the litigant sought no advantage from the default. The Tribunal accepted that the 62-day delay in filing the appeal arose from the General Manager&#039;s negligence, found no indication of intentional delay or prejudice to the other side, and allowed condonation. The appeal was therefore admitted to record and directed to be heard in due course.</description>
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