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    <title>2004 (6) TMI 158 - CESTAT, CHENNAI</title>
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    <description>The application for restoration of appeal was dismissed by the Member (T) as the written submission crucial to the case was received after the appeal had been dismissed. The Member found no sufficient cause for the appellants&#039; absence, noting that they had not appeared despite notice and there was no request for adjournment. The Member upheld the decision, distinguishing the case from J.K. Synthetics, as all facts and grounds were considered before the appeal was decided. Consequently, the application for restoration was dismissed due to lack of justification for recalling the final order.</description>
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      <title>2004 (6) TMI 158 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=53094</link>
      <description>The application for restoration of appeal was dismissed by the Member (T) as the written submission crucial to the case was received after the appeal had been dismissed. The Member found no sufficient cause for the appellants&#039; absence, noting that they had not appeared despite notice and there was no request for adjournment. The Member upheld the decision, distinguishing the case from J.K. Synthetics, as all facts and grounds were considered before the appeal was decided. Consequently, the application for restoration was dismissed due to lack of justification for recalling the final order.</description>
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