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    <title>2006 (2) TMI 319 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=117269</link>
    <description>An appellate tribunal may decide an appeal on merits when the appellant does not appear, and repeated adjournments at the appellant&#039;s request do not by themselves justify restoration. Here, the appeals had been repeatedly adjourned, but no one appeared on the final listing and no further adjournment was sought. The final order had already addressed the issues raised in the memorandum of appeal, and no mistake in that order was shown. On those facts, the restoration applications were held not maintainable and were rejected.</description>
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      <title>2006 (2) TMI 319 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117269</link>
      <description>An appellate tribunal may decide an appeal on merits when the appellant does not appear, and repeated adjournments at the appellant&#039;s request do not by themselves justify restoration. Here, the appeals had been repeatedly adjourned, but no one appeared on the final listing and no further adjournment was sought. The final order had already addressed the issues raised in the memorandum of appeal, and no mistake in that order was shown. On those facts, the restoration applications were held not maintainable and were rejected.</description>
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      <pubDate>Thu, 02 Feb 2006 00:00:00 +0530</pubDate>
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