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    <title>1994 (8) TMI 129 - CEGAT, NEW DELHI</title>
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    <description>An appeal may be restored where the appellant shows sufficient cause for non-appearance or delay, especially where the other side raises no objection and the matter can proceed without prejudice. The Tribunal applied that principle to restore the appeal to its original number after accepting the appellant&#039;s explanation and regret for the lapse. Restoration was made conditional: the case was fixed for hearing on a specified date, no adjournment was to be granted, and any failure by the appellants to appear or request adjournment would result in ex parte disposal on merits.</description>
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      <title>1994 (8) TMI 129 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83557</link>
      <description>An appeal may be restored where the appellant shows sufficient cause for non-appearance or delay, especially where the other side raises no objection and the matter can proceed without prejudice. The Tribunal applied that principle to restore the appeal to its original number after accepting the appellant&#039;s explanation and regret for the lapse. Restoration was made conditional: the case was fixed for hearing on a specified date, no adjournment was to be granted, and any failure by the appellants to appear or request adjournment would result in ex parte disposal on merits.</description>
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