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    <title>2016 (11) TMI 1414 - CESTAT, CHENNAI</title>
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    <description>Delay in filing an appeal was not condoned where the explanation was misplacement of the appealable order by clerical staff, as the Tribunal treated the conduct as careless and lacking bona fides. It held that such negligence and the absence of a credible explanation did not amount to sufficient cause for extension of time. The Tribunal also reiterated that the merits of the appeal cannot be examined unless delay is first condoned and the appeal admitted. Accordingly, the condonation application was rejected and the appeal dismissed for want of condonation.</description>
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    <pubDate>Mon, 07 Nov 2016 00:00:00 +0530</pubDate>
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      <title>2016 (11) TMI 1414 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=193227</link>
      <description>Delay in filing an appeal was not condoned where the explanation was misplacement of the appealable order by clerical staff, as the Tribunal treated the conduct as careless and lacking bona fides. It held that such negligence and the absence of a credible explanation did not amount to sufficient cause for extension of time. The Tribunal also reiterated that the merits of the appeal cannot be examined unless delay is first condoned and the appeal admitted. Accordingly, the condonation application was rejected and the appeal dismissed for want of condonation.</description>
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      <pubDate>Mon, 07 Nov 2016 00:00:00 +0530</pubDate>
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