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    <title>2022 (7) TMI 1346 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the delay condonation application for filing an appeal seeking to quash an order dated June 14, 2019, despite a delay of about 842 days. The appellant&#039;s submission of a refund claim under the Central Excise Act, 1944, led to a show cause notice proposing to reject the claim. The appeal was filed after a subsequent notice on January 16, 2021. The Tribunal held that pursuing both remedies simultaneously was permissible, and the delay in filing the appeal was satisfactorily explained, leading to the condonation of the delay.</description>
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      <link>https://www.taxtmi.com/caselaws?id=305150</link>
      <description>The Tribunal allowed the delay condonation application for filing an appeal seeking to quash an order dated June 14, 2019, despite a delay of about 842 days. The appellant&#039;s submission of a refund claim under the Central Excise Act, 1944, led to a show cause notice proposing to reject the claim. The appeal was filed after a subsequent notice on January 16, 2021. The Tribunal held that pursuing both remedies simultaneously was permissible, and the delay in filing the appeal was satisfactorily explained, leading to the condonation of the delay.</description>
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