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    <title>2002 (2) TMI 1001 - CEGAT,  NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal due to the appellants&#039; failure to file within the statutory period and seek condonation of the delay. The Tribunal found no grounds to interfere, emphasizing the appellants&#039; non-compliance with time limits and lack of merit in their case. Despite arguing lack of opportunity for a hearing, the Tribunal ruled that the appellants did not follow required procedures. The appeal was not considered on its merits as the appellants did not request it, leading to its dismissal solely on procedural grounds.</description>
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    <pubDate>Fri, 15 Feb 2002 00:00:00 +0530</pubDate>
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      <title>2002 (2) TMI 1001 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=104127</link>
      <description>The appeal was dismissed by the Tribunal due to the appellants&#039; failure to file within the statutory period and seek condonation of the delay. The Tribunal found no grounds to interfere, emphasizing the appellants&#039; non-compliance with time limits and lack of merit in their case. Despite arguing lack of opportunity for a hearing, the Tribunal ruled that the appellants did not follow required procedures. The appeal was not considered on its merits as the appellants did not request it, leading to its dismissal solely on procedural grounds.</description>
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      <pubDate>Fri, 15 Feb 2002 00:00:00 +0530</pubDate>
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