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    <title>2002 (2) TMI 1064 - CEGAT, MUMBAI</title>
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    <description>Notice served at the address furnished in the memorandum of appeal remained valid where the appellant failed to prove a specific, communicated request to serve process at a fresh address. The later assertion of change of address did not establish receipt of any intimation by the registry, so the Tribunal was entitled to rely on the address already on record. On that basis, the appellant could not show lapse in service or denial of natural justice, and restoration of the appeal was rightly refused. Non-appearance was treated as attributable to the appellant&#039;s own failure to ensure effective intimation of the changed address.</description>
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    <pubDate>Wed, 06 Feb 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=104730</link>
      <description>Notice served at the address furnished in the memorandum of appeal remained valid where the appellant failed to prove a specific, communicated request to serve process at a fresh address. The later assertion of change of address did not establish receipt of any intimation by the registry, so the Tribunal was entitled to rely on the address already on record. On that basis, the appellant could not show lapse in service or denial of natural justice, and restoration of the appeal was rightly refused. Non-appearance was treated as attributable to the appellant&#039;s own failure to ensure effective intimation of the changed address.</description>
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