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2012 (8) TMI 75 - CESTAT, KOLKATACondonation of delay in filing appeal – appellant submitted that Advocate was suffering from cough and cold and got serious fever, for which he was under bed rest. Therefore, they could not file the appeal in time and there was a delay of 29 days in filing the appeal – Held that:- Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of their contention - Applicant could not show any sufficient cause for the delay in filing the appeal - application for condonation of delay is dismissed
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