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2022 (9) TMI 1299 - CESTAT MUMBAIMaintainability of appeal - appeal dismissed on the ground of limitation since there was delay of 23 days in filing appeal - HELD THAT:- Condonation of delay by the Commissioner (Appeals) is a discretionary power that can only be exercised favourably in the event sufficient cause is shown for such delay. Therefore, in the absence of proof of delivery of appeal memo allegedly sent through the Postal Department by the Appellant, interference by this Tribunal in the order passed by the Commissioner (Appeals) is uncalled for. Appeal dismissed.
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