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    <title>1991 (11) TMI 130 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal for non-prosecution, leading to an application for recalling the order by the Tribunal. The appellant cited delays in submitting necessary papers due to reorganization as sufficient cause for non-prosecution. The respondent did not object to the restoration of the appeal, leaving the decision to the Tribunal&#039;s discretion. After reviewing the case and considering procedural compliance, the Tribunal restored the appeal to its original number, emphasizing the importance of compliance with orders and the balance between procedural rules and the right to be heard. The Tribunal exercised its inherent powers to ensure justice was served without disproportionate penalties for procedural lapses.</description>
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      <title>1991 (11) TMI 130 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81511</link>
      <description>The Tribunal dismissed the appeal for non-prosecution, leading to an application for recalling the order by the Tribunal. The appellant cited delays in submitting necessary papers due to reorganization as sufficient cause for non-prosecution. The respondent did not object to the restoration of the appeal, leaving the decision to the Tribunal&#039;s discretion. After reviewing the case and considering procedural compliance, the Tribunal restored the appeal to its original number, emphasizing the importance of compliance with orders and the balance between procedural rules and the right to be heard. The Tribunal exercised its inherent powers to ensure justice was served without disproportionate penalties for procedural lapses.</description>
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