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2015 (10) TMI 674 - GUJARAT HIGH COURTcondonation of delay - Delay of 53 days - Whether the CESTAT committed an error in not considering the reasonable explanation put forth for condonation of delay of 53 days caused in filing the appeal - Held that:- Tribunal chose not to condone the delay of 53 days in preferring the appeal on the ground that no cause was pointed out for such condonation. The Tribunal also was of the opinion that the adjournment sought for, for the first time, came to be granted and matter was directed to be listed on 30th December, 2013. However, for the second time also adjournment application was preferred by the advocate on record, and therefore, the Tribunal considering the fact that application for condonation of delay was filed on 30th July, 2013 could not be delayed further despite the application of adjournment proceeded with the matter and on merit, rejected the same - adjournment application did speak about ill-health and personal inconvenience of the learned counsel representing the petitioner before the Tribunal. Having found that the application tendered before the Tribunal did explain sufficiency of the reason for seeking adjournment and the delay of 53 days having been sufficiently explained - Delay condoned.
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