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    <title>2005 (11) TMI 112 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the application for condonation of delay in filing an appeal against an Order-in-Appeal due to the delay of 265 days. Emphasizing the importance of timely appeals, the Tribunal highlighted that appeals should not be filed solely to exploit subsequent decisions but based on a genuine change in legal position. The decision underscored the responsibility of Government Officers to stay updated with legal developments and act in accordance with the law, ultimately leading to the dismissal of the application for condonation of delay.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54621</link>
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