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    <title>2005 (12) TMI 318 - CESTAT, NEW DELHI</title>
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    <description>The High Court allowed the restoration application, citing confusion in the hearing date and discrepancies in the pre-deposit order as sufficient cause for the appeals&#039; dismissal. The Tribunal directed the reconsideration of the Revenue&#039;s rectification application before a specific Bench to address the mistakes in the order. The decision aimed to ensure a fair review based on accurate information from the original note sheet. Instructions were given to issue a notice of hearing for the rectification application at the Principal Bench, emphasizing procedural accuracy and fairness in legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116867</link>
      <description>The High Court allowed the restoration application, citing confusion in the hearing date and discrepancies in the pre-deposit order as sufficient cause for the appeals&#039; dismissal. The Tribunal directed the reconsideration of the Revenue&#039;s rectification application before a specific Bench to address the mistakes in the order. The decision aimed to ensure a fair review based on accurate information from the original note sheet. Instructions were given to issue a notice of hearing for the rectification application at the Principal Bench, emphasizing procedural accuracy and fairness in legal proceedings.</description>
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