Delay of 424 Days in Filing Appeal Condoned by Tribunal Due to Sufficient Cause; Appeal Accepted for Adjudication.

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....Condonation of delay in filing appeals beyond the limitation period - delay of 424 days - the assessees have shown sufficient cause for the delay in filing the appeals before the Tribunal. Accordingly, we condone the delay in filing this appeal before us and admit the appeal for adjudication. - AT....