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    <title>2016 (12) TMI 486 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the condonation of delay in filing appeals before the Tribunal by the Assessee, emphasizing the importance of balancing justice and procedural requirements. The Court set aside the Tribunal&#039;s decision, citing the Appellant&#039;s medical issue and advocating a liberal approach for condonation. The High Court ordered the condonation of delay upon payment of compensatory costs by the Appellant within 15 days, stressing the significance of fairness and equity in legal proceedings.</description>
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