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    <title>2017 (3) TMI 312 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai condoned the delay in filing an appeal by the Export Inspection Agency against an order-in-original by the Commissioner of Service Tax, Mumbai. The appeal, filed 111 days late, cited internal procedures and the absence of legal expertise within the organization as reasons for the delay. The Tribunal acknowledged the procedural hurdles faced by the Agency and accepted the reasons for the delay, attributing it to the complexities of disputing with tax authorities. Consequently, the Tribunal allowed the appeal to proceed for disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339809</link>
      <description>The Appellate Tribunal CESTAT Mumbai condoned the delay in filing an appeal by the Export Inspection Agency against an order-in-original by the Commissioner of Service Tax, Mumbai. The appeal, filed 111 days late, cited internal procedures and the absence of legal expertise within the organization as reasons for the delay. The Tribunal acknowledged the procedural hurdles faced by the Agency and accepted the reasons for the delay, attributing it to the complexities of disputing with tax authorities. Consequently, the Tribunal allowed the appeal to proceed for disposal.</description>
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