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    <title>2018 (9) TMI 386 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal granted condonation of delay in filing an appeal, despite a substantial delay of 1380 days. The Tribunal emphasized the need for a convincing explanation for the delay, considering the appellant&#039;s engagement with lower authorities during the proceedings. A cost of Rs. 10,000 for both years was imposed as a condition for condonation, payable to the Army Central Welfare Fund in New Delhi. The appeals were scheduled for final disposal on merits, contingent upon compliance with the imposed cost, highlighting the Tribunal&#039;s discretion in such matters and the importance of genuine explanations for delays.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366650</link>
      <description>The Appellate Tribunal granted condonation of delay in filing an appeal, despite a substantial delay of 1380 days. The Tribunal emphasized the need for a convincing explanation for the delay, considering the appellant&#039;s engagement with lower authorities during the proceedings. A cost of Rs. 10,000 for both years was imposed as a condition for condonation, payable to the Army Central Welfare Fund in New Delhi. The appeals were scheduled for final disposal on merits, contingent upon compliance with the imposed cost, highlighting the Tribunal&#039;s discretion in such matters and the importance of genuine explanations for delays.</description>
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