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    <title>2013 (12) TMI 455 - CESTAT AHMEDABAD</title>
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    <description>The court dismissed the restoration application, emphasizing the finality of the previous decisions and the lack of merits in the second restoration attempt. The appellant&#039;s actions were seen as delaying tactics, leading to the dismissal of the appeal for non-compliance with court orders. The Supreme Court upheld the previous dismissal, indicating a conclusive end to the matter and discouraging repetitive litigation on the same issue.</description>
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      <description>The court dismissed the restoration application, emphasizing the finality of the previous decisions and the lack of merits in the second restoration attempt. The appellant&#039;s actions were seen as delaying tactics, leading to the dismissal of the appeal for non-compliance with court orders. The Supreme Court upheld the previous dismissal, indicating a conclusive end to the matter and discouraging repetitive litigation on the same issue.</description>
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