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2018 (8) TMI 1583 - HC - Central ExciseCondonation of delay of 989 days in filing appeal before Tribunal - duty was paid under protest - Classification of Imported goods. Held that:- Sufficiency of cause is certainly a matter to be considered while exercising discretion. At the same time, Courts/Tribunals are bound to consider, as to whether length of delay or reasons assigned, if not accepted, would cause miscarriage of justice. It is deemed fit that the appellant should be given an opportunity, to pursue the appeal before CESTAT, Madras - appeal allowed.
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