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2014 (9) TMI 915 - HC - VAT and Sales TaxCondonation of delay - Held that:- The present appeal is barred by a period of 485 days. An application bearing CM No. 2757-CII of 2014 under Section 5 of the Limitation Act, 1963 has been moved for condonation of 485 days' delay in filing the appeal. - The explanation given in the application for condonation of delay of 485 days does not satisfy the test of sufficient cause within the meaning of Section 5 of the Limitation Act, 1963. Thus, no ground for condonation of colossal delay of 485 days has been made out. - Decided against assessee.
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