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    <title>2004 (8) TMI 484 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the Restoration Application filed by the appellant-company due to an unjustified delay of almost three years in filing the application. Despite explanations provided during the hearing, the Tribunal found the delay abnormal and lacking adequate justification. As a result, the Miscellaneous Application was dismissed, and the Appeal and Stay Petition were not restored to their original numbers. The judgment emphasizes the significance of timely compliance with procedural requirements to prevent negative outcomes in legal proceedings.</description>
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      <title>2004 (8) TMI 484 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=113060</link>
      <description>The Tribunal dismissed the Restoration Application filed by the appellant-company due to an unjustified delay of almost three years in filing the application. Despite explanations provided during the hearing, the Tribunal found the delay abnormal and lacking adequate justification. As a result, the Miscellaneous Application was dismissed, and the Appeal and Stay Petition were not restored to their original numbers. The judgment emphasizes the significance of timely compliance with procedural requirements to prevent negative outcomes in legal proceedings.</description>
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