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    <title>2002 (2) TMI 1191 - CEGAT, MUMBAI</title>
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    <description>Dismissal of appeals on limitation was treated as premature where the record created uncertainty about the hearing date and whether the orders had already been passed. The appellants were found entitled to one opportunity of hearing on the condonation of delay application before any further step on the appeals. The impugned order was set aside and the matter remitted for fresh consideration of delay condonation, and if necessary, the appeals, after granting a reasonable opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=106591</link>
      <description>Dismissal of appeals on limitation was treated as premature where the record created uncertainty about the hearing date and whether the orders had already been passed. The appellants were found entitled to one opportunity of hearing on the condonation of delay application before any further step on the appeals. The impugned order was set aside and the matter remitted for fresh consideration of delay condonation, and if necessary, the appeals, after granting a reasonable opportunity of hearing.</description>
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