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    <title>2017 (3) TMI 1671 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal due to the appellant&#039;s repeated adjournment requests over seven years without actively participating in the proceedings. It was found that two units, despite claiming independence, operated as one entity to exploit Small Scale Industries benefits. The Tribunal deemed the appeal an abuse of the legal process, emphasizing the importance of maintaining transparency and integrity in legal proceedings. The judgment clarified that a High Court stay order in a related matter did not apply to the current appeal, ensuring an independent decision.</description>
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