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    <title>1988 (1) TMI 222 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=74238</link>
    <description>A procedural dismissal for non-affixation of court-fee stamps is unsustainable where the record does not show that the appellants were given an opportunity to cure the defect in the appeal memoranda and accompanying copies of the impugned orders. The defect was a curable procedural irregularity, and it should have been allowed to be rectified in the interests of justice. The dismissal was therefore set aside, and the matter was remitted with a direction to permit correction of the defect and then decide the appeals according to law.</description>
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    <pubDate>Fri, 08 Jan 1988 00:00:00 +0530</pubDate>
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      <title>1988 (1) TMI 222 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74238</link>
      <description>A procedural dismissal for non-affixation of court-fee stamps is unsustainable where the record does not show that the appellants were given an opportunity to cure the defect in the appeal memoranda and accompanying copies of the impugned orders. The defect was a curable procedural irregularity, and it should have been allowed to be rectified in the interests of justice. The dismissal was therefore set aside, and the matter was remitted with a direction to permit correction of the defect and then decide the appeals according to law.</description>
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      <pubDate>Fri, 08 Jan 1988 00:00:00 +0530</pubDate>
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