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    <title>2019 (7) TMI 1205 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the appeal due to delay in filing before the Commissioner and CESTAT. The appellant&#039;s argument based on an audit report clearing them of allegations was deemed insufficient to justify the delay. The Court emphasized the need for a reasonable cause for delay and upheld the decisions of the lower authorities, highlighting the importance of providing valid explanations for delays in legal proceedings. No question of law was found to warrant a reversal of the previous judgments.</description>
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      <description>The Court dismissed the appeal due to delay in filing before the Commissioner and CESTAT. The appellant&#039;s argument based on an audit report clearing them of allegations was deemed insufficient to justify the delay. The Court emphasized the need for a reasonable cause for delay and upheld the decisions of the lower authorities, highlighting the importance of providing valid explanations for delays in legal proceedings. No question of law was found to warrant a reversal of the previous judgments.</description>
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