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<h1>Appeal reinstated after valid explanation for non-appearance.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal of Ms. Jyoti Balasundaram, which was initially dismissed for non-appearance. The appellants ... Appeal The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram, allowed the appeal that was dismissed for non-appearance due to a valid explanation provided by the appellants. The appeal was restored and scheduled for hearing on 16-12-1998.