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    <title>2010 (3) TMI 833 - GUJARAT HIGH COURT</title>
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    <description>The appeals were dismissed by the court due to significant delay in filing, lack of explanation or condonation of delay, and lack of evidence supporting the owner&#039;s illness in restoration applications. The court upheld the Tribunal&#039;s decision to reject restoration applications, finding no legal infirmity in the decision. The dismissal was based on the time-barred nature of the challenge against the CEGAT&#039;s order and the absence of any substantial question of law. No costs were awarded in the case.</description>
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    <pubDate>Wed, 31 Mar 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=208540</link>
      <description>The appeals were dismissed by the court due to significant delay in filing, lack of explanation or condonation of delay, and lack of evidence supporting the owner&#039;s illness in restoration applications. The court upheld the Tribunal&#039;s decision to reject restoration applications, finding no legal infirmity in the decision. The dismissal was based on the time-barred nature of the challenge against the CEGAT&#039;s order and the absence of any substantial question of law. No costs were awarded in the case.</description>
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