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2013 (10) TMI 633

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....Per Dr. D. M. Misra; This is an Application seeking restoration of the Appeal dismissed by this Tribunal on 25.02.2008. The Applicant had moved an Application after five years for restoration of the said Appeal on 28.01.2013. On the last occasion i.e. on 25.04.2013, this Tribunal had directed the ld. Advocate for the Applicant to file a detailed affidavit explaining the reasons for delay as well ....