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    <description>The Court set aside the CESTAT&#039;s dismissal orders and directed a decision on the appeal&#039;s merits. The Petitioner agreed not to claim interest for the appeal period and was fined Rs.20,000 for lack of diligence, payable to the &quot;Bar Council of Delhi- Indigent &amp;amp; Disabled Lawyers Account&quot; within two weeks.</description>
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