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2023 (4) TMI 443 - SC ORDERRefusal to condone the delay of 109 days in preferring the Appeal before the CESTAT - malafide intent or not - HELD THAT:- Considering the fact that there was a delay of only 109 days in preferring the Appeal and there does not appear to be any other mala fide intention on the part of the appellant in not preferring the appeal within the period of limitation and so as to enable the appellant to submit the case on merits rather than non-suiting the appellant on the ground of delay, the impugned order passed by the High Court as well as the order passed by the CESTAT in refusing to condone the delay are set aside. Appeal allowed.
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