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    <title>2004 (9) TMI 148 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, NEW DELHI considered the delay of 5 years in filing the restoration application for an appeal by M/s. S.A.I.L. The Tribunal held that the right to appeal cannot be forfeited solely due to a delay and restored the appeal to its original number, emphasizing the importance of timely action in legal proceedings and the fundamental right to appeal. The judgment underscores the principle of ensuring access to justice and upholding procedural fairness in legal matters.</description>
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