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    <title>1998 (3) TMI 317 - CEGAT, NEW DELHI</title>
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    <description>An appeal dismissed for non-appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982 was later recalled after the appellant&#039;s absence was satisfactorily explained. The tribunal accepted the explanation for failure to appear and treated it as sufficient cause to justify setting aside the default dismissal. The earlier order dismissing the appeal was therefore recalled, and the appeal was restored to its original number.</description>
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      <title>1998 (3) TMI 317 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88596</link>
      <description>An appeal dismissed for non-appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982 was later recalled after the appellant&#039;s absence was satisfactorily explained. The tribunal accepted the explanation for failure to appear and treated it as sufficient cause to justify setting aside the default dismissal. The earlier order dismissing the appeal was therefore recalled, and the appeal was restored to its original number.</description>
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