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2017 (6) TMI 53 - CESTAT BANGALORE
Condonation of delay - relevant date of service of notice - time limit stipulated in Section 35B of the CEA - Held that: - the appellant has failed to give satisfactory reason for such an inordinate delay of 948 days in filing the appeal. Therefore, I am not inclined to condone the delay - delay not condoned - appeal dismissed - decided against appellant.