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    <title>2018 (11) TMI 537 - DELHI HIGH COURT</title>
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    <description>The High Court condoned a 173-day delay in filing the appeal, approved an exemption application subject to exceptions, and remanded a jurisdictional issue back to CESTAT for reconsideration. The Court directed CESTAT to decide the appeal on its merits without being influenced by previous decisions, citing a similar case where the Tribunal was instructed to proceed independently. The current appeal was partly allowed in line with this precedent, emphasizing that no opinion was given on the merits or procedures to be followed by the Tribunal.</description>
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      <description>The High Court condoned a 173-day delay in filing the appeal, approved an exemption application subject to exceptions, and remanded a jurisdictional issue back to CESTAT for reconsideration. The Court directed CESTAT to decide the appeal on its merits without being influenced by previous decisions, citing a similar case where the Tribunal was instructed to proceed independently. The current appeal was partly allowed in line with this precedent, emphasizing that no opinion was given on the merits or procedures to be followed by the Tribunal.</description>
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