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    <title>2002 (6) TMI 537 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found that the final order had not been enclosed with the covering letter, so the appellant had not been properly served with the dismissal order. On that factual basis, the delay objection was not treated as a bar to restoration, and the earlier dismissal was recalled. The appeal was restored to its original number.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107208</link>
      <description>The Tribunal found that the final order had not been enclosed with the covering letter, so the appellant had not been properly served with the dismissal order. On that factual basis, the delay objection was not treated as a bar to restoration, and the earlier dismissal was recalled. The appeal was restored to its original number.</description>
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