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2010 (8) TMI 735 - MADRAS HIGH COURTCondonation of delay - stay application - Penalty - According to the appellant, since its unit was closed, the appellant did not have the opportunity before the Commissioner of Appeals and no notice was also served on the appellant - delay of 10 days in filing the appeal - reason adduced by the appellant was due to the closure of the Mills, it took some time for gathering materials for filing the appeal, which cannot be held to be not a justifiable reason. Certainly, it cannot be held that there was inordinate delay in filing the appeal. - Held that:- delay was only 10 days in filing the appeal before the Tribunal, order is therefore, set aside, appeal stands allowed - matter restored before tribunal.
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