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2016 (5) TMI 1342 - CESTAT AHMEDABADCondonation of delay - maintainability of appeal - due to negligence on the part of the clerk concerned and also to the fact that the said clerk is attending their work on part time basis, the appeal could not be filed within the statutory time limit - Held that: - The cause for such delay is attributed to the negligence of the clerk of the applicant. It is settled law as held by the Hon’ble Supreme Court that the delay due to negligence cannot be condoned, especially when the statute has prescribed the time-limit for filing the appeals - delay not condoned - appeal dismissed - decided against appellant.
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