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    <title>2017 (6) TMI 258 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed restoration applications for appeals that were dismissed due to non-prosecution. Despite claims of not receiving hearing notices on time, the Tribunal found the appellants had sufficient chances to prepare and appear. Emphasizing the importance of timely appearance in tax matters, the Tribunal upheld the dismissal, citing the responsibility of counsels to be ready for hearings. The judgment highlighted that repeated adjournments cannot justify non-appearance. The appellants were deemed to have had ample opportunities to present their case on merits, leading to the dismissal of the appeals for non-prosecution.</description>
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      <title>2017 (6) TMI 258 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=343987</link>
      <description>The Tribunal dismissed restoration applications for appeals that were dismissed due to non-prosecution. Despite claims of not receiving hearing notices on time, the Tribunal found the appellants had sufficient chances to prepare and appear. Emphasizing the importance of timely appearance in tax matters, the Tribunal upheld the dismissal, citing the responsibility of counsels to be ready for hearings. The judgment highlighted that repeated adjournments cannot justify non-appearance. The appellants were deemed to have had ample opportunities to present their case on merits, leading to the dismissal of the appeals for non-prosecution.</description>
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