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2011 (7) TMI 702 - ALLAHABAD HIGH COURTDelay - no application for condoning the delay - delay condonation application has not been filed for about 9 years - the procedure prescribed under Rule 96ZO(2) of the Central Excise Rules, 1944 is directory/technical in nature and substantial compliance of directory procedure has been held to be acceptable - Tribunal has relied upon several decisions for abatement of the claims on the ground that substantial benefits could not be denied on procedural delay - There is nothing to show that under Rule 96ZO(2) all the five conditions have to be satisfied for claiming abatement, no fraud or commission of administrative inconvenience is alleged, no question of law arises for consideration. The appeal is barred by time. It also has no merits, application is accordingly rejected
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