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2013 (5) TMI 288 - CESTAT NEW DELHICondonation of delay - Held that:- Chronology of events shows that the appellant is choosing the way to prevent Revenue to recover its legitimate dues. Abuse of process of law is apparent from the conduct of the appellant which does not permit to consider the length of delay to be reasonable. Because of stay application and appeal it does not merit consideration in view of conduct of the appellant noticed aforesaid. In view of the above finding, there is no alternative but to reject M.A. (COD) while giving due consideration to the interest of justice.
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