2015 (10) TMI 674

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....nd. 2. Challenging the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ("CESTAT" for short), the present Tax Appeal is preferred raising the following substantial question of law for our consideration :- "Whether the CESTAT committed an error in not considering the reasonable explanation put forth for condonation of delay of 53 days caused in filin....