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    <title>2001 (7) TMI 1049 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to dismiss the appellant&#039;s appeals due to the appellant&#039;s failure to comply with legal procedures and a substantial delay in filing the appeals. The Tribunal emphasized the importance of adhering to prescribed appeal filing periods and highlighted that the appellant&#039;s disregard for the legal process led to the dismissal of the appeals. The judgment concluded by dismissing the appeals and disposing of the stay applications.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to dismiss the appellant&#039;s appeals due to the appellant&#039;s failure to comply with legal procedures and a substantial delay in filing the appeals. The Tribunal emphasized the importance of adhering to prescribed appeal filing periods and highlighted that the appellant&#039;s disregard for the legal process led to the dismissal of the appeals. The judgment concluded by dismissing the appeals and disposing of the stay applications.</description>
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