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2017 (5) TMI 1070 - CESTAT NEW DELHICondonation of delay - It is the case of the Revenue that the appellants did not follow the case with due diligence and as such the application of condonation is devoid of merit - Held that: - While we are aware that there is a delay of more than 375 days in filing the appeal, we note that substantial responsibility for such long delay rest with the counsels representing the appellant - the substantial appellate remedy available to the appellant should not be jeopardized due to the actions of the appellant’s counsel which admittedly resulted in long delay - the substantial appellate remedy available to the appellant should not be jeopardized due to the actions of the appellant’s counsel which admittedly resulted in long delay - appeal allowed - decided in favor of appellant.
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