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    <title>2008 (2) TMI 193 - CESTAT, CHENNAI</title>
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    <description>Sufficient cause was shown for condonation of a 39-day delay in filing the appeal where affidavits from the managing director and former accountant explained that the impugned order was received by the accountant but was not communicated to management, and that the accountant later resigned and was occupied with MBA admission formalities. Accepting these explanations, CESTAT exercised its discretion to condone the delay. The stay applications were not decided at this stage and were directed to be taken up on the listed date.</description>
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      <description>Sufficient cause was shown for condonation of a 39-day delay in filing the appeal where affidavits from the managing director and former accountant explained that the impugned order was received by the accountant but was not communicated to management, and that the accountant later resigned and was occupied with MBA admission formalities. Accepting these explanations, CESTAT exercised its discretion to condone the delay. The stay applications were not decided at this stage and were directed to be taken up on the listed date.</description>
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