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2017 (8) TMI 826 - HC - Central ExciseCondonation of delay in filing appeal - Section 5 of the Limitation Act - Held that: - the delay caused in preferring the appeal has been sufficiently and properly explained - The Department was bonafidely prosecuting the rectification application and thereafter on rejection of the rectification application, appeal has been preferred challenging the original order passed by the learned CESTAT. Under the circumstances, it cannot be said that there was any deliberate delay on the part of the Revenue/Department in not preferring the appeal - delay condoned - COD allowed.
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