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    <title>2015 (10) TMI 1952 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD set aside the first appellate authority&#039;s dismissal of appeals due to a 16-day delay in filing, attributing the error to the appellant&#039;s advocate and clerk. Emphasizing that mistakes by the advocate&#039;s office should not penalize the appellant, the Tribunal directed the first appellate authority to restore the appeal, condoned the delay, and instructed a re-hearing on the merits following natural justice principles. The appeal was allowed by remanding it to the first appellate authority, highlighting the importance of fair proceedings and upholding justice and equity even in cases of procedural errors.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266678</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD set aside the first appellate authority&#039;s dismissal of appeals due to a 16-day delay in filing, attributing the error to the appellant&#039;s advocate and clerk. Emphasizing that mistakes by the advocate&#039;s office should not penalize the appellant, the Tribunal directed the first appellate authority to restore the appeal, condoned the delay, and instructed a re-hearing on the merits following natural justice principles. The appeal was allowed by remanding it to the first appellate authority, highlighting the importance of fair proceedings and upholding justice and equity even in cases of procedural errors.</description>
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