2008 (3) TMI 132

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..... rder per: B. Prakash Rao, J.]. - Heard the learned counsel on either 2. In this Writ Petition, the main challenge is against the order rejecting an application seeking condonation of delay of 214 days in filing the regular appeal. The reason given in support of the application before the Customs, Excise and Service Tax Appellate Tribunal South Zonal Bench at Bangalore (the Tribunal' for brevity) .....

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..... on is sufficient enough to give an opportunity to the petitioner. It is needless to mention that in an application of this nature, an endeavour should be made to give an opportunity where substantial rights are sought to be affected. The delay is accordingly condoned. 4. The Writ Petition is accordingly allowed. The Tribunal shall take up the main appeal on merits and dispose of the same in accor .....

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