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2014 (7) TMI 844 - HC - CustomsCondonation of delay - sufficient cause - delay of more than tree years - review section of the department sought copy of order from CESTAT - tribunal took about one year to supply certified copy of the order - Held that:- the explanation afforded in the memorandum of appeal, in the extracts of the pleadings reproduced above, hardly can be stated to constitute "sufficient cause". Even if one accepts the earliest point of time when the knowledge of the impugned order was derived by the revenue, the explanation for further delay of more than one year ten months is not adequate. - appeal dismissed as belated and time barred - decided against the revenue.
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