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    <title>2008 (10) TMI 433 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed restoration applications in two cases due to significant delays in filing after appeals were dismissed for default. Despite the appellant&#039;s financial constraints argument, the four-year delay was deemed unreasonable. The Tribunal found the appellant&#039;s explanation unsatisfactory, noting actions taken only after funds were deposited in another case. Ultimately, the Tribunal emphasized the importance of timely compliance and valid justifications, leading to the dismissal of restoration applications based on delay, lack of explanation, and selective fund management by the appellant.</description>
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    <pubDate>Fri, 31 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 433 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=124680</link>
      <description>The Tribunal dismissed restoration applications in two cases due to significant delays in filing after appeals were dismissed for default. Despite the appellant&#039;s financial constraints argument, the four-year delay was deemed unreasonable. The Tribunal found the appellant&#039;s explanation unsatisfactory, noting actions taken only after funds were deposited in another case. Ultimately, the Tribunal emphasized the importance of timely compliance and valid justifications, leading to the dismissal of restoration applications based on delay, lack of explanation, and selective fund management by the appellant.</description>
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