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    <title>2002 (5) TMI 131 - CEGAT, CHENNAI</title>
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    <description>The Tribunal refused to condone a 590-day delay in filing an appeal before CEGAT. The delay was attributed to administrative issues, including the delayed location of the original case file. Despite explanations provided by the Revenue, the Tribunal found the reasons insufficient. Emphasizing the importance of diligence and no negligence in filing appeals, the Tribunal highlighted significant delays by individuals handling the files. Citing a precedent where the Supreme Court rejected a similar appeal for inadequate reasons, the Tribunal dismissed the application for condonation of delay, resulting in the dismissal of the appeal and stay application.</description>
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    <pubDate>Mon, 27 May 2002 00:00:00 +0530</pubDate>
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      <title>2002 (5) TMI 131 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=51392</link>
      <description>The Tribunal refused to condone a 590-day delay in filing an appeal before CEGAT. The delay was attributed to administrative issues, including the delayed location of the original case file. Despite explanations provided by the Revenue, the Tribunal found the reasons insufficient. Emphasizing the importance of diligence and no negligence in filing appeals, the Tribunal highlighted significant delays by individuals handling the files. Citing a precedent where the Supreme Court rejected a similar appeal for inadequate reasons, the Tribunal dismissed the application for condonation of delay, resulting in the dismissal of the appeal and stay application.</description>
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      <pubDate>Mon, 27 May 2002 00:00:00 +0530</pubDate>
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