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    <title>2001 (4) TMI 325 - CEGAT, NEW DELHI</title>
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    <description>An application for restoration of an appeal was rejected because the applicant failed to show sufficient cause for an inordinate delay in filing it. The explanation did not establish circumstances beyond the applicant&#039;s control, and the restoration request was made long after the dismissal order had been received. As a result, the delay was not condoned and the appeal was not restored.</description>
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      <title>2001 (4) TMI 325 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=96134</link>
      <description>An application for restoration of an appeal was rejected because the applicant failed to show sufficient cause for an inordinate delay in filing it. The explanation did not establish circumstances beyond the applicant&#039;s control, and the restoration request was made long after the dismissal order had been received. As a result, the delay was not condoned and the appeal was not restored.</description>
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