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    <title>2019 (11) TMI 1072 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal, affirming the CESTAT decision not to condone the delay of 468 days in filing cross objections under Section 86(4) of the Finance Act, 1994. The Court found no substantial question of law raised by the appellant justifying a different outcome. The appellant&#039;s reasons for delay, including financial difficulties and document retrieval, were deemed insufficient, leading to the dismissal of the appeal and related applications.</description>
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      <description>The High Court dismissed the appeal, affirming the CESTAT decision not to condone the delay of 468 days in filing cross objections under Section 86(4) of the Finance Act, 1994. The Court found no substantial question of law raised by the appellant justifying a different outcome. The appellant&#039;s reasons for delay, including financial difficulties and document retrieval, were deemed insufficient, leading to the dismissal of the appeal and related applications.</description>
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