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2013 (12) TMI 347 - CESTAT NEW DELHIApplication for Restoration – Condonation of Delay - Held that:- Delay of one day condoned –The appellant is not vigilant to pursue its remedy - Merely filing the application for restoration of appeal, the appellant kept quiet to cause appearance and explain his case - for absence of the appellant, the delay condonation application was dismissed observing non-prosecution - The history of the case and absence of the appellant, clearly shows that the appellant is not keen except abusing the process of law making repeated prayer for restoration – application dismissed – Decided against Assessee.
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