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    <title>2013 (8) TMI 889 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s claim for appeal restoration, citing the CoD&#039;s rejection of clearance requests before the Electronic Corporation of India Ltd. judgment. Despite the appellant&#039;s arguments referencing new legal developments, the Tribunal upheld the validity of pre-ruling CoD rejections. The judgment emphasizes the importance of following established procedures and respecting past decisions, even in the face of subsequent legal changes, to maintain consistency and uphold the integrity of prior rulings.</description>
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      <description>The Tribunal dismissed the appellant&#039;s claim for appeal restoration, citing the CoD&#039;s rejection of clearance requests before the Electronic Corporation of India Ltd. judgment. Despite the appellant&#039;s arguments referencing new legal developments, the Tribunal upheld the validity of pre-ruling CoD rejections. The judgment emphasizes the importance of following established procedures and respecting past decisions, even in the face of subsequent legal changes, to maintain consistency and uphold the integrity of prior rulings.</description>
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