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2017 (1) TMI 531 - CESTAT BANGALORECondonation of delay - delay of 26 days beyond the period of 60 days and 22 days in other appeal in filing appeal - Held that: - reliance placed in the decision of the case of Affiliated Computer Services (I) Pvt. Ltd. vs. CST, Bangalore [2012 (9) TMI 705 - KARNATAKA HIGH COURT] wherein the Hon’ble Karnataka High Court condoned the delay in filing the appeal. The reason for delay in this case was that the recipient of the order in one department had not been communicated to the legal department of the company. However, the Hon’ble Karnataka High Court allowed the appeal on the ground that appeal is a substantive right and narrow view should not be taken to dismiss the appeal - by taking a liberal approach, I am of the considered view that the delay in filing the appeal before learned Commissioner (A) was not intentional and deliberate and therefore, I condone the delay in filing the appeal - delay condoned - appeal allowed - decided in favor of appellant.
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