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1997 (8) TMI 179 - CEGAT, NEW DELHIExtract: .......e the explanation offered by the appellant for delay in preparation of appeal and handing over papers to Courier is unacceptable, we find that sufficient cause has not been made out for condonation of delay even after taking an indulgent view of the conduct of the appellant. 7. emsp Applications seeking condonation of delay are therefore dismissed.
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