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    <title>2018 (12) TMI 33 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals for non-prosecution without serving notices on the appellants, leading to subsequent dismissal of restoration applications. The Tribunal recognized the need to decide cases on merit rather than default and acknowledged the previous orders compromised justice. Citing a Supreme Court judgment, the Tribunal emphasized the necessity of hearing appellants before dismissing appeals for lack of prosecution. Consequently, the appeals were restored with a stay on recovery, ensuring the appellants&#039; right to present their case and rectifying the dismissals made without proper consideration of merits.</description>
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      <title>2018 (12) TMI 33 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=371264</link>
      <description>The Tribunal dismissed the appeals for non-prosecution without serving notices on the appellants, leading to subsequent dismissal of restoration applications. The Tribunal recognized the need to decide cases on merit rather than default and acknowledged the previous orders compromised justice. Citing a Supreme Court judgment, the Tribunal emphasized the necessity of hearing appellants before dismissing appeals for lack of prosecution. Consequently, the appeals were restored with a stay on recovery, ensuring the appellants&#039; right to present their case and rectifying the dismissals made without proper consideration of merits.</description>
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