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2019 (1) TMI 773 - HC - Central ExciseCondonation of delay in filing appeal - case of Revenue is that the petitioner had not filed an application seeking condonation of delay before the respondent Commissioner and therefore there was no occasion for the Commissioner to consider the request for condonation of delay - Held that:- This Court is of the opinion that an opportunity should be afforded to the petitioner to offer an explanation, by filing an application before the Commissioner seeking condonation of delay and the Commissioner is hereby directed to consider such application and thereafter proceed to pass orders on merits - petition allowed.
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