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    <title>2019 (7) TMI 497 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal due to a delay of 297 days. The High Court directed the appellant to file the appeal within 30 days. The Tribunal later acknowledged its oversight in not considering the High Court order. Consequently, the Tribunal allowed the miscellaneous application, modified the previous order, and remanded the appeal for a fresh hearing on merits. The appellant was instructed to appear before the Commissioner (Appeals) with a copy of the Tribunal&#039;s order for a hearing opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=382801</link>
      <description>The Tribunal dismissed the appeal due to a delay of 297 days. The High Court directed the appellant to file the appeal within 30 days. The Tribunal later acknowledged its oversight in not considering the High Court order. Consequently, the Tribunal allowed the miscellaneous application, modified the previous order, and remanded the appeal for a fresh hearing on merits. The appellant was instructed to appear before the Commissioner (Appeals) with a copy of the Tribunal&#039;s order for a hearing opportunity.</description>
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