https://www.taxtmi.com/caselaws?id=119214 The Appellate Tribunal CESTAT, Chennai dismissed the appeal due to a lack of evidence proving engagement of Advocates for filing the appeal, despite claims of their inaction causing the delay. The Tribunal rejected reliance on a previous judgment and emphasized the necessity of concrete evidence, including an affidavit from the party confirming engagements with legal representatives. The decision underscores the importance of adhering to procedural requirements and maintaining accurate records to avoid adverse outcomes in legal proceedings. en-us Wed, 21 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119214 The Appellate Tribunal CESTAT, Chennai dismissed the appeal due to a lack of evidence proving engagement of Advocates for filing the appeal, despite claims of their inaction causing the delay. The Tribunal rejected reliance on a previous judgment and emphasized the necessity of concrete evidence, including an affidavit from the party confirming engagements with legal representatives. The decision underscores the importance of adhering to procedural requirements and maintaining accurate records to avoid adverse outcomes in legal proceedings. Case-Laws Customs Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119214