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    <title>2001 (11) TMI 133 - CEGAT, CHENNAI</title>
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    <description>Delay in filing Revenue appeals was not condoned because sufficient cause was not shown and the explanation lacked due diligence. The condonation applications were not filed by the Commissioner of Customs as required, and the asserted need to trace original records and prepare appeals was found unsatisfactory. No time chart, specific responsibility for the delay, or explanation for the misplacement of papers was furnished. The delay was treated as negligence and an unexplained administrative lapse, so the appeals could not be entertained and the connected stay applications also failed.</description>
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    <pubDate>Tue, 20 Nov 2001 00:00:00 +0530</pubDate>
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      <title>2001 (11) TMI 133 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=50880</link>
      <description>Delay in filing Revenue appeals was not condoned because sufficient cause was not shown and the explanation lacked due diligence. The condonation applications were not filed by the Commissioner of Customs as required, and the asserted need to trace original records and prepare appeals was found unsatisfactory. No time chart, specific responsibility for the delay, or explanation for the misplacement of papers was furnished. The delay was treated as negligence and an unexplained administrative lapse, so the appeals could not be entertained and the connected stay applications also failed.</description>
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      <pubDate>Tue, 20 Nov 2001 00:00:00 +0530</pubDate>
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