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2011 (6) TMI 577 - CESTAT, MUMBAICondonation of delay for 74 days in filing the appeal - appellant was under the impression that only one appeal may be filed because there is only one Order-in-Appeal. However, the adjudication order as well as Order-in-Appeal was in respect of two separate show-cause notices dated 1.9.2008 and 13.10.2008 and, therefore, the Registry directed them to file two separate appeals. Due to this process, the delay was caused – Held that:- issue does not involve any revenue loss but only a violation of a procedural rule. However, it is not proper to condone the matter on the ground that it is only violation of a procedure because if such argument is accepted all procedural rule will become meaningless and Government will not be able to frame any procedure, which may be necessary in public interest, is necessary, penalty reduced, COD application, stay application and appeal are disposed of
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