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2014 (1) TMI 416 - CESTAT AHMEDABADBelated filing of appeal - Inability to justify the delay of 29 days – Held that:- The first appellate authority has held that the reason given for belated filing the appeal as to the Consultant being not well, without any documentary evidence, cannot be accepted as a justifiable reason - for the error of advocate/consultant, an assessee should not be put to difficulty - this is a fit case wherein the first appellate authority should have condoned the delay and the matter is remitted to the first appellate authority to dispose the matter on merit – Decided in favour of Assessee.
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