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    <title>2016 (9) TMI 48 - GUJARAT HIGH COURT</title>
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    <description>The Court quashed the Central Excise Service Tax Tribunal&#039;s decision not to condone a 152-day delay in filing an appeal, citing genuine difficulty faced by the petitioner and absence of gross negligence. The Court directed the appeal to be promptly heard and disposed of, emphasizing no opinion on the case&#039;s merits. The petition was allowed, leaving room for further arguments before the Tribunal.</description>
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