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    <title>2025 (4) TMI 320 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata dismissed the appellant&#039;s application for condonation of delay in filing appeals. The tribunal held that a large corporate house and government Navratna company could not rely on vague excuses like advocate unavailability at remote locations and missing files. The appellant failed to provide reasonable explanations for each day&#039;s delay as required by law. Arguments regarding cyclone Fani were insufficient given the appeals were filed months after the event. The tribunal emphasized that negligence and gross inaction cannot justify exposing parties to time-barred appeals, citing established SC precedent that condonation requires plausible explanations for delay.</description>
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    <pubDate>Tue, 11 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 320 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=768406</link>
      <description>CESTAT Kolkata dismissed the appellant&#039;s application for condonation of delay in filing appeals. The tribunal held that a large corporate house and government Navratna company could not rely on vague excuses like advocate unavailability at remote locations and missing files. The appellant failed to provide reasonable explanations for each day&#039;s delay as required by law. Arguments regarding cyclone Fani were insufficient given the appeals were filed months after the event. The tribunal emphasized that negligence and gross inaction cannot justify exposing parties to time-barred appeals, citing established SC precedent that condonation requires plausible explanations for delay.</description>
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      <pubDate>Tue, 11 Mar 2025 00:00:00 +0530</pubDate>
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