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2018 (9) TMI 655 - CESTAT NEW DELHICondonation of delay in filing appeal - time limitation - Held that:- The rules of limitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy promptly. In the present case, it is application for condoning the gap of more than an year for challenging the order. It is an admitted fact that despite the order was received on 27.7.16 and was handed over to the consultant for further action (as mentioned) the appellant did not take any action till in January, 2018 i.e. till they have received notice from department for recovery of dues. There is no explanation for this long silence of the appellant himself nor there is any communication of the appellant with his consultant Shri Daga, pursuing his appeal to be filed in time. There is apparent mistake on the part of the counsel for the said delay - delay cannot be condoned - COD Application dismissed.
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