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2013 (9) TMI 909 - BOMBAY HIGH COURTCondonation of Delay – Delay of 8 Years – Held that:- It does not explain the steps taken within said period of 8 years - The only reason pleaded in the application is that there was litigation between the applicant and the bank - Reason disclosed to us is of fire breaking out in industry in 1997 - Both the events are much before the directions to deposit 25% of total amount - The steps taken after that direction to comply with it are not pleaded anywhere - Facts show that after eight years suddenly on one day application has been filed before the CESTAT – There was no perversity or jurisdictional error - No substantial question of law arises in this appeal – Decided against Assessee.
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