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    <title>2018 (12) TMI 1180 - MADRAS HIGH COURT</title>
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    <description>The court allowed the appeal filed under Section 35G of the Central Excise Act, 1944, condoning the significant delay of 1553 days in filing the appeal. The court found the appellant&#039;s reasons for delay valid, considering the demand for service tax, interest, and penalty. Despite initially pursuing a wrong remedy, the appellant&#039;s conduct was deemed bona fide. The court distinguished the present case from a previous decision relied upon by the Tribunal, allowing the appeal, setting aside the Tribunal&#039;s order, and directing a fresh consideration of the appeal on its merits without imposing costs on any party.</description>
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      <title>2018 (12) TMI 1180 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=372411</link>
      <description>The court allowed the appeal filed under Section 35G of the Central Excise Act, 1944, condoning the significant delay of 1553 days in filing the appeal. The court found the appellant&#039;s reasons for delay valid, considering the demand for service tax, interest, and penalty. Despite initially pursuing a wrong remedy, the appellant&#039;s conduct was deemed bona fide. The court distinguished the present case from a previous decision relied upon by the Tribunal, allowing the appeal, setting aside the Tribunal&#039;s order, and directing a fresh consideration of the appeal on its merits without imposing costs on any party.</description>
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