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2012 (6) TMI 744 - AT - Central ExciseCondonation of delay - Held that:- First appellate authority should have condoned the delay in filing appeal and dispose of the stay petition and appeal on merits as it is settled law that if there is condonation prescribed in the rules, it should be viewed in a broader perspective. In our considered view the reasoning given by the appellant before the first appellate authority in not filing the appeal in time, seems to be justifiable reasons and all the more so, when the appellant has already preferred appeals in an identical issue and stay has been granted by this Tribunal - Delay condoned.
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