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2014 (4) TMI 1124 - BOMBAY HIGH COURTCondonation of delay - Held that:- Appeal filed after a period of five years from the date of receipt of these orders cannot be accepted. The delay was enormous and could not have been condoned by the CESTAT in terms of the powers conferred in it. In these circumstances we are of the view that the findings of fact do not raise any substantial question of law. Such findings of fact are not demonstrated to be perverse. Reliance on the correspondence carried out by M/s. Narayan Dyeing cannot be of assistance to the appellant simply because if the appellant is distinct entity it could not have relied upon the correspondence between M/s. Narayan Dyeing and the Department. The letterhead of M/s. Narayan Dyeing shows the same address as is noted by the CESTAT. Even the cause title of the present appeal shows the same address. In these circumstances we are of the view that the appeal does not raise any substantial question of law
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