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    <title>2003 (10) TMI 415 - CESTAT, NEW DELHI</title>
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    <description>Delay in filing a fresh appeal was condoned after the appellants corrected defects in the earlier dismissed appeal, and the fresh appeal was admitted. The Tribunal, however, held that consideration of interim relief was premature without COD clearance, so the stay application was deferred and listed for a later hearing once the clearance is produced. The operative effect is that the appeal proceeded despite the delayed filing, while interim relief remained pending subject to the required administrative clearance.</description>
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      <title>2003 (10) TMI 415 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=109931</link>
      <description>Delay in filing a fresh appeal was condoned after the appellants corrected defects in the earlier dismissed appeal, and the fresh appeal was admitted. The Tribunal, however, held that consideration of interim relief was premature without COD clearance, so the stay application was deferred and listed for a later hearing once the clearance is produced. The operative effect is that the appeal proceeded despite the delayed filing, while interim relief remained pending subject to the required administrative clearance.</description>
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