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    <title>2020 (7) TMI 61 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the dismissal of the appeal due to limitation grounds, emphasizing compliance with statutory timelines and the need for valid justifications for delays. The appellant&#039;s reasons for delay were deemed insufficient, resulting in the rejection of the appeal and condonation application. The Tribunal highlighted the importance of adhering to timelines and providing adequate justifications for delays in legal proceedings, in line with the Supreme Court&#039;s emphasis on sufficient cause for delay.</description>
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      <description>The Tribunal upheld the dismissal of the appeal due to limitation grounds, emphasizing compliance with statutory timelines and the need for valid justifications for delays. The appellant&#039;s reasons for delay were deemed insufficient, resulting in the rejection of the appeal and condonation application. The Tribunal highlighted the importance of adhering to timelines and providing adequate justifications for delays in legal proceedings, in line with the Supreme Court&#039;s emphasis on sufficient cause for delay.</description>
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