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2012 (8) TMI 440 - CESTAT, KOLKATACondonation of delay of 11 years 2 months in filing appeal - Held that:- The reason shown as pursuing the wrong remedy by filing a Review Application before the Commissioner (Appeals) in spite of being guided in the preamble to the Order-in-Appeal resulting into an inordinate delay is not a sufficient cause warranting condonation - assessee could not able to show their bonafideness nor could able to demonstrate sufficient cause for condonation of delay - against assessee.
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