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    <title>2005 (10) TMI 162 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the application for restoration of the appeal due to the applicant&#039;s misrepresentation of facts regarding the Supreme Court&#039;s involvement and the deposit amount directive. The applicant falsely claimed to have filed an appeal before the Supreme Court and complied with a deposit order, leading to the imposition of a Rs. 50,000 cost on the partner of the appellant company for submitting false averments. The decision emphasized the significance of truthfulness and accuracy in legal representations, highlighting the consequences of misleading assertions in legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54766</link>
      <description>The Tribunal dismissed the application for restoration of the appeal due to the applicant&#039;s misrepresentation of facts regarding the Supreme Court&#039;s involvement and the deposit amount directive. The applicant falsely claimed to have filed an appeal before the Supreme Court and complied with a deposit order, leading to the imposition of a Rs. 50,000 cost on the partner of the appellant company for submitting false averments. The decision emphasized the significance of truthfulness and accuracy in legal representations, highlighting the consequences of misleading assertions in legal proceedings.</description>
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      <pubDate>Mon, 31 Oct 2005 00:00:00 +0530</pubDate>
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