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    <title>2001 (9) TMI 907 - CEGAT, MUMBAI</title>
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    <description>Restoration of dismissed appeals was refused because the appellants continued to omit the statement of facts, grounds of appeal and required authorisation despite repeated notices. The Tribunal held that where the defects that caused dismissal remain uncured at the stage of restoration, there is no basis to revive the appeals. The applications for restoration were accordingly dismissed, reinforcing that compliance with procedural filing requirements is a condition for reinstatement of dismissed appeals.</description>
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      <title>2001 (9) TMI 907 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=104618</link>
      <description>Restoration of dismissed appeals was refused because the appellants continued to omit the statement of facts, grounds of appeal and required authorisation despite repeated notices. The Tribunal held that where the defects that caused dismissal remain uncured at the stage of restoration, there is no basis to revive the appeals. The applications for restoration were accordingly dismissed, reinforcing that compliance with procedural filing requirements is a condition for reinstatement of dismissed appeals.</description>
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