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2018 (9) TMI 1581 - HC - Central ExciseCondonation of delay of 1233 days in filing the Tax Appeal - Compliance with pre-deposit duly made - Held that:- The valuable statutory right of appeal would be lost to the assessee even after fulfilling the condition of predeposit; if the appeal is not heard on merits. It is true that this does not mean that the appeal should have been filed before the Tribunal after a long delay without explanation. However, the assessee has tried to explain the delay by pointing out that the manager had not brought the facts to the notice of the appellant. The assessee’s appeal before the Appellate Commissioner would be revived and be heard on merits.
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