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    <title>1999 (3) TMI 249 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the restoration of the appeal based on the newly presented financial hardship plea, considering the peculiar circumstances and the ends of justice. The case emphasizes the importance of raising all relevant pleas at the appropriate stages of legal proceedings and the discretionary power of the Tribunal to consider waiver requests based on financial difficulties.</description>
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