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    <title>2009 (3) TMI 716 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal dismissed the appeal and disposed of the Misc. application, emphasizing the significance of due diligence in legal proceedings, particularly regarding authorization processes and the pursuit of remedies for disputes, even when involving small amounts. The Tribunal criticized the Revenue&#039;s lack of interest in rectifying the mistake and pursuing the remedy for the trivial amount in dispute, ultimately deeming the appeal an abuse of the legal process.</description>
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      <description>The Appellate Tribunal dismissed the appeal and disposed of the Misc. application, emphasizing the significance of due diligence in legal proceedings, particularly regarding authorization processes and the pursuit of remedies for disputes, even when involving small amounts. The Tribunal criticized the Revenue&#039;s lack of interest in rectifying the mistake and pursuing the remedy for the trivial amount in dispute, ultimately deeming the appeal an abuse of the legal process.</description>
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