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2017 (10) TMI 1268 - CESTAT BANGALORECondonation of delay in filing appeal - case of appellant is that the delay caused in filing the present appeal is not deliberate and intentional but on account of the various reasons stated in the application - Held that: - though the reasons stated in the COD application for filing the appeal belatedly are not very convincing, but in the interest of justice, and keeping in view the facts and circumstances of the case, the application is allowed subject to payment of cost of ₹ 20,000/- - application allowed.
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