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2013 (3) TMI 470 - CESTAT NEW DELHICondonation of Delay - held that:- length of delay is immaterial while reason of delay is material as per the ratio laid down by the Apex Court in the case of N. Balakrishnan v. M. Krishnamurthy [1998 (9) TMI 602 - SUPREME COURT OF INDIA]. We are unable to find the delay is reasonable. The application appear to have abused the process of law and the manner in which approach is made before the appellate forum for remedy that seems only to cause prejudice to interest of revenue by dilatory tactics without any seriousness of the appellant to seek remedy. - Against the assessee
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