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      <description>The Tribunal rejected the Revenue&#039;s petition for condonation of delay in filing the appeal beyond the statutory period, emphasizing the importance of being vigilant and proactive in legal matters. Despite acknowledging no mala fide intention, the Tribunal found no merit in the Revenue&#039;s petitions and dismissed the appeal without considering the grounds raised. The decision was based on established legal principles requiring sufficient cause to justify condonation of delay, as highlighted in various Supreme Court precedents referenced by the Tribunal.</description>
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