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    <title>2025 (11) TMI 1020 - SIKKIM HIGH COURT</title>
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    <description>HC allowed condonation under Section 5 Limitation Act for a statutory appeal filed 100 days late against the final order dated 21 Nov 2024 of the Customs, Excise &amp; Service Tax Appellate Tribunal, Eastern Zonal Bench. The court noted the delay resulted from lack of due diligence and ordinarily would refuse relief, but, given the revenue interest of the Union of India, exercised leniency and found sufficient cause to condone the delay, permitting the appeal to proceed.</description>
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