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2019 (6) TMI 1145 - HC - Central ExciseCondonation of delay in filing appeal - service of order - non-communication of the impugned order to the trustee - sufficient cause for condonation of delay or not - HELD THAT:- Taking into consideration the circumstance that the delay is of only 102 days and such delay has been sufficiently explained in the affidavit of appellant's Trustee in support of the application for condonation of delay, we are of the opinion that the delay in institution of the appeal was required to be condoned in the facts of the present case. It does appear that there was a serious communication gap. Besides, as noted earlier, the appellant is a Charitable Trust. Upon cumulative consideration of all these factors coupled with the fact that the delay was of only 102 days, a case had been made out for condonation of delay. The delay of 102 days in instituting the appeal before the Tribunal was required to be condoned in the interests of justice by accepting the cause shown by the appellant as sufficient cause - COD application allowed - appeal allowed - decided in favor of appellant.
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