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    <title>2022 (6) TMI 281 - CESTAT MUMBAI</title>
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    <description>The application for condonation of delay of 1191 days in filing an appeal before the Appellate Tribunal was dismissed as the delay was not adequately explained, as required by settled law. The court emphasized that delay must be justified to the satisfaction of the appellate authority for condonation to be granted, highlighting that the law of limitation applies to all parties, including the government. The judgment reiterated that condonation of delay is not a matter of right but a discretionary jurisdiction of the court, and in this case, the appeal was rendered not maintainable due to the lack of adequate justification for the substantial delay.</description>
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    <pubDate>Mon, 11 Apr 2022 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 281 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=423440</link>
      <description>The application for condonation of delay of 1191 days in filing an appeal before the Appellate Tribunal was dismissed as the delay was not adequately explained, as required by settled law. The court emphasized that delay must be justified to the satisfaction of the appellate authority for condonation to be granted, highlighting that the law of limitation applies to all parties, including the government. The judgment reiterated that condonation of delay is not a matter of right but a discretionary jurisdiction of the court, and in this case, the appeal was rendered not maintainable due to the lack of adequate justification for the substantial delay.</description>
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