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2015 (9) TMI 518 - HC - Central ExciseCondonation of delay - Delay of 132 days - Held that:- Even assuming that there was negligence on the part of the consultant, considering the extent of delay, the appellant ought not to be visited with such drastic consequences. There was nothing to indicate that there was any negligence on the part of the appellant who had engaged the consultant and not furnished him the instructions to file the appeal. - Delay condoned.
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