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    <title>2017 (10) TMI 657 - BOMBAY HIGH COURT</title>
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    <description>The High Court found that the Customs, Excise and Service Tax Appellate Tribunal erred in dismissing the Appeal in the absence of the Appellant or its Advocate without proper reasons. The Court emphasized the importance of recording findings and considering grounds of challenge, ordering the restoration of both Appeals to the Tribunal for reevaluation. The judgment underscored the necessity of procedural fairness and adherence to legal duties in appellate proceedings, emphasizing the need for reasoned judgments and timely resolution of pending Appeals.</description>
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      <description>The High Court found that the Customs, Excise and Service Tax Appellate Tribunal erred in dismissing the Appeal in the absence of the Appellant or its Advocate without proper reasons. The Court emphasized the importance of recording findings and considering grounds of challenge, ordering the restoration of both Appeals to the Tribunal for reevaluation. The judgment underscored the necessity of procedural fairness and adherence to legal duties in appellate proceedings, emphasizing the need for reasoned judgments and timely resolution of pending Appeals.</description>
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