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    <title>2019 (2) TMI 1109 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the application for condonation of delay in filing the appeal by the Revenue, citing insufficient and inadequately explained reasons for the delay. The Tribunal distinguished the case from precedent decisions, emphasizing the necessity for reasonable and acceptable explanations for delays. As per Section 86(5) of the Finance Act, 1994, the Tribunal found no sufficient cause for the delay and subsequently dismissed the application, leading to the disposal of the appeal on 18.02.2019.</description>
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      <description>The Tribunal dismissed the application for condonation of delay in filing the appeal by the Revenue, citing insufficient and inadequately explained reasons for the delay. The Tribunal distinguished the case from precedent decisions, emphasizing the necessity for reasonable and acceptable explanations for delays. As per Section 86(5) of the Finance Act, 1994, the Tribunal found no sufficient cause for the delay and subsequently dismissed the application, leading to the disposal of the appeal on 18.02.2019.</description>
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