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    <title>2003 (5) TMI 401 - CEGAT, NEW DELHI</title>
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    <description>A restoration request filed more than four and a half years after dismissal of the appeal for default was held not maintainable. Although the procedural rules did not prescribe an express limitation period for restoration, the Tribunal applied the principle that such relief must be sought within a reasonable time. The appellant had been sent a copy of the dismissal order at known addresses, and no satisfactory explanation was offered for the prolonged delay. Inordinate unexplained delay defeated the request, and the Tribunal declined to recall the earlier order or restore the appeal.</description>
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    <pubDate>Fri, 09 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 401 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=109490</link>
      <description>A restoration request filed more than four and a half years after dismissal of the appeal for default was held not maintainable. Although the procedural rules did not prescribe an express limitation period for restoration, the Tribunal applied the principle that such relief must be sought within a reasonable time. The appellant had been sent a copy of the dismissal order at known addresses, and no satisfactory explanation was offered for the prolonged delay. Inordinate unexplained delay defeated the request, and the Tribunal declined to recall the earlier order or restore the appeal.</description>
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      <pubDate>Fri, 09 May 2003 00:00:00 +0530</pubDate>
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